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    <title>Assessment proceedings in case of deceased under Income-tax, Wealth-tax and Gift-tax Acts.</title>
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    <description>Where assets or transactions of a deceased person are verifiable from Income-tax, Wealth-tax or Gift-tax records, officers handling estate duty should rely on those records and should not ordinarily make further enquiries of the accountable person who may lack personal knowledge, to avoid unnecessary inconvenience.</description>
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      <description>Where assets or transactions of a deceased person are verifiable from Income-tax, Wealth-tax or Gift-tax records, officers handling estate duty should rely on those records and should not ordinarily make further enquiries of the accountable person who may lack personal knowledge, to avoid unnecessary inconvenience.</description>
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