Explanatory notes on the provisions of

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....lains the substance of the provisions contained in the Estate Duty (Amendment) Act, 1985 (hereinafter referred to as the Amendment Act). 2. The Amendment Act has inserted in the Estate Duty Act, 1953, a new section 5C which provides that the Estate Duty Act, 1953, shall cease to apply to the levy of estate duty in respect of any property (other than agricultural land) which passes on the death ....