Section 50 of the Estate Duty, 1953-Relief from estate duty where court-fees have been paid for obtaining probate-Clarification regarding

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....1983 Circular<br>Income Tax<br>Section 50 of the Estate Duty, 1953-Relief from estate duty where court-fees have been paid for obtaining probate-Clarification regarding Circular No. 354 Dated 8/....

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....sment has expired. Section 50 casts a statutory obligation upon the Controller of Estate Duty to allow such relief and the time-limit specified in section 61 has no application in such cases. 2. Th....