Provisions of Section 33(1)(mm) of the Estate Duty Act, 1953. - Income Tax - 398/CBDT

INSTRUCTION NO. 398/CBDT Dated: March 28, 1972 Section(s) Referred: 33(1)(mm) Statute: Estate Duty Act Attention is invited to the provisions of Section 33(1)(mm) of the Estate Duty Act, 1953 wherein property belonging to the deceased, who was a member of "any police force" and who was killed in any action in protecting the border of the country, is exempt from estate duty. A question has arisen whether the words "any police force" mentioned in this section would also include persons serving with the Reserve Armed Constabulary, Home Guards or Civil Defence Forces etc. The question has been examined and the position is as under:- 2. In case of persons serving with the Reserved Armed Constabulary, the exemption would apply if the concerned Unit of the Reserved Armed Constabulary, to which the deceased belonged, was raised by a State Government under its action, he should be treated as a member of the police force and would, therefore, be entitled to the exemption u/s. 33(1)(mm). 3. In cases of the Home Guards or other Civil Defence Forces, etc., it should first be ascertained whether the deceased, who was serving with it was called on duty under any of the Acts/Ordinances issued by the concerned State Government, by force of which he became entitled to the same powers, privilege and protection as an officer of the police force appointed under any enactment which was prevalent at that time. The exemption u/s. 33(1)(mm) would be applicable to the properties owned by such a member of the aforesaid force, who died in action while serving in any of the above mentioned forces. 4. The contents of this circular may please be brought to the notice of all the assessing officers in your charge.