Estate Duty Act, 1953: More relief provided to property bequeathed to educational institutions and hospitals

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Full Text of the Document

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....ces are such that relief should be given, in addition to the reliefs provided in sub-section (1) of section 33 of the Estate Duty Act, 1953 (34 of 1953), in respect of the following class of property, namely, any property in respect of which a bequest has been made in favour of a University or other educational institution referred to in clause (22), or to a hospital or other institution referred ....