677/CBDT.

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....y at the time of issue of such certificates to Gift-tax. 2. Though it is not normally necessary to apply for succession certificate to establish a right to property left by deceased, in the case of intestacy of a Hindu, Mohammaden, Buddhist, Sikh, Jain or Indian Christian where there may be circumstances, such as suit has to be filed to recover debt, in which a succession certificate is necessa....