Estate Duty (Distribution) Rules, 1979

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....by makes the following rules, namely:- 1. Short title.-These rules may be called the Estate Duty (Distribution) Rules, 1979. 2. Definition.-In these rules "the Act" means the Estate Duty (Distribution) Act, 1962 (9 of 1962). 3. Calculation of gross value of properties.-The gross value of all properties, movable and immovable, for any financial year shall be calculated by aggregating the princip....

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....kattayam or Aliyasantana law; and (ii) one lakh rupees in other cases. (2) In the cases in which the death occurred on or after the 1st day of July, 1960- (a) shares or debentures in any company referred to in section 20A of the Estate Duty Act, 1953 (34 of 1953), which pass on the death of the deceased and in respect of which the company is accountable for the estate duty, if the principal va....