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Report No. 49

22. Provision in the Estate Duty Act.-

So much as regards provisions for proper enforcement. We should, next refer to a provision in the Estate Duty Act, which is very pertinent in the present context, and which1 we quote below2:-

Section 34(2).

"(2) Where any such estate as is referred to in sub-section (1) includes any property exempt from estate duty, the estate duty leviable on the property not so exempt shall be an amount bearing to the total amount of duty which would have been payable on the whole estate had no part of it been so exempt, the same proportion as the value of the property not so exempt bears to the value of the whole estate.

Explanation.-For the purposes of this sub-section, "property exempt from estate duty" means

(i) any property which is exempt from estate duty under section 33;

(ii) any agricultural land situate in any State not specified in the First Schedule;

(iii) the interests of all coparcener other than the deceased in the joint family property of a Hindu family governed by the Mitakshara, Marumakkattayam or Aliyasantana Law."

1. Section 34(2), Estate Duty Act, 1952.

2. As to the constitutional position with reference to estate duty, see:-

(a) Article 366(g);

(b) Union List, entries 87-88;

(c) State List, entries 47-48;

(d) Article 269(1)(b).



The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961 Back




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