The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 511] NEW DELHI, TUESDAY, NOVEMBER 17, 1981/KARTIKA 26, 1903 Separate paging is given to this Part in order that it may be filed as a separate
compilation
1412 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii) nv'tnt uTmrr the provisions of iiib-s^ctjot) 0) of section 45 of the Reserve Bank of India Act, 1934 y2 of 1934);"CENTRAL BOARO OF DIRECT TAXES
NOTIFICATION
New Delhi, the 17th November, 1981
ESTATE DUTY
S.O. 801(E).—In exercise of the powers conferred by sub- aection (1) of section 85 of the Estate Duty Act, 1953 (34 .of 1953), the Cential Board of Dlid-t Toxcs hereby makes the following rules further to amend the Estate Duty Rules, 1953. namely:—
1. (1) These rules may be called the E'i.ilc Duty (Amend- ment) Rules, 1981.
(2) They shall come into force on the date of their publi- cation in the Official Gazette.
2. In the Estate Duty Rules, 1953,—
(a) in rule 2, after clause (a), the following clause shall .be inserted, namely :—
'(b) "authorised bank" means any bant as may be appointed by the Reserve Bank of India an Its (b) in mle 18, in sub-rule (I), in clause (c),—
/^ *^^ \vcrdr. '\it u"y Oovcr"Tncr"t tr^-'Jry ci '*jh- ueasury of shall be omitted ;
(ii) for the words "or at any of its agencies conducting Government treasury business or at any other bank authorised by the Central .Government in this behalf", t ie words "OL- at any branch n{ tin? authorised bank" shall be substituted;
(c) in Forms E.D. 7, E.D. 7A and E.D. 7B, in pain-
graph 2, for the words
"Treasury Officer*
Sub-Treasury Officer*
Agent, State Bank of Indiu*":
"Manager, authorised bank" the words. — ——— — ——
Manager, State Bank of India'
shall be substituted;
(d) in the "KB." 2 below Form E.D. 9B, for the words "the Tteasury", the words "a branch of the autho- rised bank" shall be substituted;
(e) in the "N.B." below Form E.D. 10, for the words "the treasury oi a bi*>u.h of llie Imperial B"ok of India", the words "a branch of the authorised bank or a branch of the State Bnnk of India" shsill be substituted ;
if) in Note <2) below Form F.D. 10A, for the words "the Treasury", the worda "a branch of the authorised bank" shall be substituted ;
IR) in the footnote below Forms E.D. 13 and 13A, for the words "the Treasury", the words "a branch of the authorised bank" Kh"Il be substituted.
{No. 4311/F. No. 142(7)/77-TPL]
S. N. SHENDE, Director Central Board of Direct Taxes