Provisions of Section 33(1)(mm) of the Estate Duty Act, 1953.

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..... s 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. .....

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..... ) 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. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxma .....

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