Instruction followed mutatis mutandis in respect of reference applications u/s 27(1) of Wealth-tax Act, s. 26(1) of Gift-tax Act and s.64(1) of Estate Duty Act. - Income Tax - 1007/CBDT

INSTRUCTION NO. 1007/CBDT Dated : September 14, 1976 Section(s) Referred: 26(1) ,27(1) ,64(1) Statute: Estate Duty Act Attention is invited to the Instruction No. 999 dated the 16th August, 1976 [CF. No. 279/68/76-IT(J)]. 2. The Board desire that the procedure laid down in the aforesaid Instruction should also be followed mutatis mutandis in respect of reference applications u/s 27(1) of the Wealth-tax Act, section 26(1) of the Gift-tax Act and section 64(1) of the Estate Duty Act.