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    <title>Estate Duty Act, 1953: More relief provided to property bequeathed to educational institutions and hospitals</title>
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    <description>No estate duty is payable on property bequeathed to universities, educational institutions or hospitals if the principal value does not exceed rupees ten lakhs and possession of the bequeathed property is delivered to the legatee within three years from the later of the testator&#039;s death or the grant of probate or letters of administration with the will annexed; the relief is directed under section 33(2) of the Estate Duty Act and applies whether the testator died before or after the notification.</description>
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    <pubDate>Tue, 29 Apr 1980 00:00:00 +0530</pubDate>
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      <title>Estate Duty Act, 1953: More relief provided to property bequeathed to educational institutions and hospitals</title>
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      <description>No estate duty is payable on property bequeathed to universities, educational institutions or hospitals if the principal value does not exceed rupees ten lakhs and possession of the bequeathed property is delivered to the legatee within three years from the later of the testator&#039;s death or the grant of probate or letters of administration with the will annexed; the relief is directed under section 33(2) of the Estate Duty Act and applies whether the testator died before or after the notification.</description>
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