REGISTERED No. D. 221
The Gazette of Endia
SEJAN
EXTRAORDINARY
PART II -Section 3-Sub- section ( ii )
PUBLISHED BY AUTHORITY
No. 2]
NEW DELHI, WEDNESDAY , JANUARY 1 , 1964/ PAUSA 11 , 1885
CENTRAL BOARD OF DIRECT TAXES
ESTATE DUTY
New Delhi , the 1st January 1964
S.O. 108. The following draft of certain rules further to amend the Estate Duty Rules , 1953 which thethe Central Board of Direct Taxes proposesproposes to make in exercise of the powers conferred byby sub - section ( 1) of sectiosection 85 of the Estate Duty Act, 1953 ( 34 of 1953 ) , is published as required by the said sub - section ( 1 ) of section 85 for the information of all the persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration on or after the 15th day of January , 1964. Any objection or suggestion which may be received from any person with respect to the said draft before the date so specined will be considered by the Board .
DRAFT RULES
1. These Rules may be called the Estate Duty ( Amendment ) Rules , 1964 .
2. In the Estate Duty Rules , 1953
( a ) in rule 26 , rule 38 , rule 39, Form E.D. 4 , Form E.D. 9 , Formm ED . 11 and Form E.D. 13 , for the words " Central Board of Revenue " , wherever they occur , the words " Central Board of Direct Taxes " shall be substituted;
(b ) in Form E.D. 10 , for the words " Central Board of Revenue" , the words "Central Board of Direct Taxes " shall be substituted unless the context otherwise requires .
[ No. ED. 1/57/63 . ]
S. R. MEHTA . Secy .
( 3 )
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1964