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    <title>CBDT hereby directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty</title>
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    <description>The Central Board of Direct Taxes directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty shall exercise their appellate powers in respect of all estates of deceased persons, including where the principal value as assessed by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs; for such lower-value estates their functions apply only to assessment orders passed on or after 1 January 1980.</description>
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      <description>The Central Board of Direct Taxes directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty shall exercise their appellate powers in respect of all estates of deceased persons, including where the principal value as assessed by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs; for such lower-value estates their functions apply only to assessment orders passed on or after 1 January 1980.</description>
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