Valuation of agricultural land comprised in tea, coffee, rubber and cardamom plantations for the purpose of estate duty and gift-tax-guidelines regarding - Income Tax - 417/1985

Valuation of agricultural land comprised in tea, coffee, rubber and cardamom plantations for the purpose of estate duty and gift-tax-guidelines regarding Circular No. 417 Dated 30/4/1985 The Board have decided that the guidelines for valuation of coffee plantations laid down in Circular No. 357 dated May 12, 1983+, for wealth-tax purposes may be made applicable for valuation of such assets in respect of pending cases in the State of Karnataka under the Estate Duty and Gift-tax Acts also. (Sd.) A.K. Fotedar, Under Secretary, Central Board of Direct Taxes. + See [1983] 143 ITR (St.) 4.