Payment of gratuity and pension to the legal heirs, etc., of the deceased employees-Question regarding estate duty clerance certificate

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....ember 29, 1979 (See [1981] 132 ITR (St.) 7), instructions were issued that the Central Board of Trustees of the Central Provident Fund could make payment to the extent of Rs. 25,000 from the balance at the credit of the deceased member of the provident fund to the claimant, without production of estate duty clearance certificate, subject to certain conditions. This procedure was also made applicab....