https://www.taxtmi.com/circulars?id=8956 Section 5A(2) specified that Emergency-era amendments to the Estate Duty Act would apply to agricultural lands in certain States and to other States only after their legislatures passed required resolutions and Central Government notification. Punjab did not pass the requisite resolution and notified the Central Government that no action was necessary, resulting in the cessation of those amendments' effect for agricultural lands in Punjab. Assessing Officers are to be informed of this limited applicability. en-us Thu, 26 Feb 1976 00:00:00 +0530 Wed, 01 Jun 2011 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8956 Section 5A(2) specified that Emergency-era amendments to the Estate Duty Act would apply to agricultural lands in certain States and to other States only after their legislatures passed required resolutions and Central Government notification. Punjab did not pass the requisite resolution and notified the Central Government that no action was necessary, resulting in the cessation of those amendments' effect for agricultural lands in Punjab. Assessing Officers are to be informed of this limited applicability. Circulars Income Tax Thu, 26 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8956