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    <title>Estate Duty - Timely filing of returns.</title>
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    <description>Timely disposal of applications for extension of time to file estate duty returns is required because interest for late submission arises only when an extension is granted at the accountable person&#039;s request; delays in deciding such applications can cause avoidable loss of interest revenue, and Assistant Controllers of Estate Duty must act promptly and ensure strict compliance with prior instructions.</description>
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      <description>Timely disposal of applications for extension of time to file estate duty returns is required because interest for late submission arises only when an extension is granted at the accountable person&#039;s request; delays in deciding such applications can cause avoidable loss of interest revenue, and Assistant Controllers of Estate Duty must act promptly and ensure strict compliance with prior instructions.</description>
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