apportionment of estate duty between agricultural and non-agricultural assets - Income Tax - 868/CBDT

INSTRUCTION NO. 868/CBDT Dated : August 23, 1975 It has been brought to the notice of the Board that the apportionment of estate duty between agricultural and non-agricultural assets is not being done on uniform basis in the estate duty circles. To ensure uniformity, the Board have decided that the opportionment of receipts and refunds under the Estate Duty Act, between agricultural and non-agricultural assets, should be done along the lines.