https://www.taxtmi.com/acts?id=50833 Section 50B provides relief from estate duty where property transferred within two years of death has incurred capital gains tax, reducing estate duty proportionately to tax paid and proceeds applied; the Board may extend the two-year period for sufficient cause. Section 52 permits the Central Government to accept property in satisfaction of estate duty at an agreed price, vests the property in the Government on delivery, and directs that any excess price be applied in a specified order to other fiscal liabilities before paying any balance to the accountable person. en-us Wed, 16 Apr 2025 11:56:08 +0530 Wed, 16 Apr 2025 11:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50833 Section 50B provides relief from estate duty where property transferred within two years of death has incurred capital gains tax, reducing estate duty proportionately to tax paid and proceeds applied; the Board may extend the two-year period for sufficient cause. Section 52 permits the Central Government to accept property in satisfaction of estate duty at an agreed price, vests the property in the Government on delivery, and directs that any excess price be applied in a specified order to other fiscal liabilities before paying any balance to the accountable person. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 11:56:08 +0530 https://www.taxtmi.com/acts?id=50833