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    <title>Amendment of Act 34 of 1953</title>
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    <description>The Act amends the Estate Duty Act to: include one residence used exclusively by the deceased as an exempt item subject to a principal-value limitation varying by location; substitute section 80 to allow the Controller to furnish assessment information in the public interest with finality; add section 80A permitting the Central Government to publish names and particulars of accountable persons and proceedings subject to appeal-related limits; and replace Second Schedule Part I with a tiered estate duty rate structure across successive bands of the estate&#039;s principal value.</description>
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    <pubDate>Mon, 02 Dec 2024 18:46:57 +0530</pubDate>
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      <description>The Act amends the Estate Duty Act to: include one residence used exclusively by the deceased as an exempt item subject to a principal-value limitation varying by location; substitute section 80 to allow the Controller to furnish assessment information in the public interest with finality; add section 80A permitting the Central Government to publish names and particulars of accountable persons and proceedings subject to appeal-related limits; and replace Second Schedule Part I with a tiered estate duty rate structure across successive bands of the estate&#039;s principal value.</description>
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