Trustees of Central Provident Fund as well as trustees of provident funds referred to in section 80C are no longer accountable persons in respect of deaths occurring on or after 16-3-1985 consequent on discontinuance of estate duty levy

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.... discontinuance of estate duty levy<br>Circular No. 443/1985 Dated:- 13-12-1985 Circular Dated:- 13-12-1985 Circular<br>Income Tax<br>Section 53 - Duties and liabilities of accountable persons Trus....

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....y virtue of section 5C inserted by the Estate Duty (Amendment) Act, 1985. In view of this the trustees of Central Provident Fund as well as trustees of provident funds referred to in section 80C of th....