Payment of gratuity and pension to the legal heirs, etc., of the deceased employees-Question regarding estate duty clerance certificate

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..... vember 29, 1979 (See [1981] 132 ITR (St.) 7), instructions were issued that the Central Board of Trustees of the Central Provident Fund could make payment to the extent of Rs. 25,000 from the balance at the credit of the deceased member of the provident fund to the claimant, without production of estate duty clearance certificate, subject to certain conditions. This procedure was also made applica .....

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..... et by the employer who may recover the amount from the payees on the strength of the indemnity bond furnished by them. 3. In view of the above, the employers are advised to ensure: (i) the claimant files an affidavit to the effect that the property passing on the death of the deceased employee does not attract estate duty; (ii) the claimant furnishes an indemnity bond undertaking to indemnify t .....

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