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    <title>Explanatory notes on the provisions of</title>
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    <description>The Amendment Act provides that estate duty shall cease to apply to the levy on any property other than agricultural land passing on death on or after 16 March 1985. The circular also notes that estate duty on agricultural land had ceased to apply in certain Union Territories and States from 24 October 1984, and that Uttar Pradesh and Rajasthan adopted the 1984 amendments, effecting cessation in those States from 12 January 1985 and 18 February 1985 respectively.</description>
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    <pubDate>Wed, 10 Jul 1985 00:00:00 +0530</pubDate>
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      <title>Explanatory notes on the provisions of</title>
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      <description>The Amendment Act provides that estate duty shall cease to apply to the levy on any property other than agricultural land passing on death on or after 16 March 1985. The circular also notes that estate duty on agricultural land had ceased to apply in certain Union Territories and States from 24 October 1984, and that Uttar Pradesh and Rajasthan adopted the 1984 amendments, effecting cessation in those States from 12 January 1985 and 18 February 1985 respectively.</description>
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      <pubDate>Wed, 10 Jul 1985 00:00:00 +0530</pubDate>
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