Notification under section 33(1)

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....299/1/81-ED Dated 20-10-1986 Whereas the Central Government is of the opinion that circumstances are such that some relief in addition to the reliefs provided in sub-section (1) of section 33 of....

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....duty has been levied but not collected or is liable to be levied and collected under the said Estate Duty Act, by virtue of the inclusion of such property in the estate of the deceased as property pas....