646/CBDT.

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Full Text of the Document

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....icers should personally recheck the tax calculations in all the cases where value of the total gift is Rs. 1 lakh or more. Similarly, the Assistant Controllers of Estate Duty should personally value of the estate is Rs. 2 lakhs or more. It has also been decided that the officers should recheck the tax calculations in respect of all the cases of Wealth-tax, Gift-tax and Estate Duty involving refund....