Provisions of Section 33(1)(mm) of the Estate Duty Act, 1953.

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Full Text of the Document

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....force" and who was killed in any action in protecting the border of the country, is exempt from estate duty. A question has arisen whether the words "any police force" mentioned in this section would also include persons serving with the Reserve Armed Constabulary, Home Guards or Civil Defence Forces etc. The question has been examined and the position is as under:- 2. In case of persons serving ....