Trustees of Central Provident Fund as well as trustees of provident funds referred to in section 80C are no longer accountable persons in respect of deaths occurring on or after 16-3-1985 consequent on discontinuance of estate duty levy

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..... n discontinuance of estate duty levy
443/1985 Dated:- 13-12-1985 Circular
Income Tax
Section 53 - Duties and liabilities of accountable persons Trustees of Central Provident Fund as well as .....

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..... ty (Amendment) Act, 1985. In view of this the trustees of Central Provident Fund as well as trustees of provident funds referred to in section 80C of the Income-tax Act are not accountable persons in .....

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