829/CBDT.

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..... may be prescribed. The qualifications have been prescribed in Rule 41 of the Estate Duty Rules which lays down three conditions which must be satisfied by an authorised representative. The Board are advised that the conditions contained in sub-rule (i), (ii) and (iii) of Rule 41 are cumulative and all of them must be satisfied before the person can be authorised to represent an accountable person .....

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