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    <title>Valuation of agricultural land comprised in tea, coffee, rubber and cardamom plantations for the purpose of estate duty and gift-tax-guidelines regarding</title>
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    <description>The Board directs that valuation guidelines from Circular No. 357, originally for wealth-tax valuation of coffee plantations, be applied to pending estate duty and gift-tax cases involving agricultural land in tea, coffee, rubber and cardamom plantations, extending the wealth-tax valuation approach to such matters under the Estate Duty and Gift-tax Acts.</description>
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      <title>Valuation of agricultural land comprised in tea, coffee, rubber and cardamom plantations for the purpose of estate duty and gift-tax-guidelines regarding</title>
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      <description>The Board directs that valuation guidelines from Circular No. 357, originally for wealth-tax valuation of coffee plantations, be applied to pending estate duty and gift-tax cases involving agricultural land in tea, coffee, rubber and cardamom plantations, extending the wealth-tax valuation approach to such matters under the Estate Duty and Gift-tax Acts.</description>
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