Issue of discharge certificate under the Estate Duty Act, 1953-Clarification regarding - Income Tax - 353/1983

Issue of discharge certificate under the Estate Duty Act, 1953-Clarification regarding Circular No. 353 Dated 2/2/1983 It has been observed by the Estimates Committee that a discharge certificate is not issued automatically after the assessment under the Estate Duty Act has been finalised even though no duty is found payable or the duty payable has been fully paid. 2. The Board have considered the observations made by the Estimates Committee and have decided that the discharge certificates should be issued along with the assessment order in cases where no duty is payable. Where, however, the assessment has resulted in demand of estate duty, the discharge certificate should be issued after the duty is fully collected without the requirement of an application in this behalf from the accountable person under section 67 of the Estate Duty Act. 3. It may be noted that section 67 does not prohibit the issue of a certificate without an application and only enjoins that wherever an application is made the certificate shall be issued. (Sd.) P. K. Chopra Under Secretary, Central Board of Direct Taxes.