Death of an assessee should be informed to Assistant Controller of Estate Duty.

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..... the Board's notice that the contents of the above-mentioned Instructions/Circular are not being followed generally. In this connection Board's attention has been drawn, in particular to Items No.(iv) and (vi) of para 5 of DOMS Circular dated 15th November, 1973 which again may be reproduced hereunder for ready reference:- "(iv) Where an ITO/GTO/WTO, comes to know about the death of an assessee, .....

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