Repayment of instalments of annuity deposits made under the Annuity Deposit Scheme.

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..... ic Affairs' letter No.F.16(1)-W M/66 dated 12th May, 1967 regarding repayment of instalments of annuity deposits made under the Annuity Deposit Scheme on behalf of the estate of the deceased person. A similar situation has arisen in relation to investments in 5-3/4% Bonds, 1985 under the Voluntary Disclosure of Income Wealth Act, 1976 in-as-much as investments in such Bonds have been made in som .....

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..... he estate of a deceased person, the ITO exercising jurisdiction over the case of the deceased should grant a certificate, under his signature and Official Seal, showing the name/s of the person/s recognised by him as legal representative of the deceased for the purpose of assessment under the Act. The deposit office will recognise the title to the Bonds issued in favour of the executor/legal heirs .....

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