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Relief from estate duty in respect of property bequeathed by deceased to Jawahar Lal Nehru Memorial Fund

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....re such that some relief in addition to the reliefs provided in sub-section (1) of section 33 of the Estate Duty Act, 1953 (34 of 1953), should be given in respect of the following class of property, whether movable or immovable, namely, any property of a deceased-- (i) bequeathed by the deceased to "Jawahar Lal Nehru Memorial Fund" being a fund notified under sub-clause (iv) of clause ....