660/CBDT.

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Full Text of the Document

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.... from superannuation or pension funds established by international agencies should be excluded from the charge of Estate Duty. These instructions were given statutory sanction through insertion of a new section, namely, Section 29A, which was introduced by the Finance Act, 1963 (No. 10 of 1965). Section 29A provides, inter alia, for exclusion from the charge of duty, of any pension accruing or ari....