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Repealed or not in force

The Estate Duty Act 1953, 34 of 1953, (Rep., Act 20 of 2000)

85 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. 1Arrangements with States to supply information
  3. 2Definitions
  4. 3Appearance by authorised representatives
  5. 4Estate duty authorities
  6. 5Discharge from estate duty in certain cases
  7. 6Person accountable to be repaid by trustees and owners in certain
  8. 7Certificate of payment of duty, and penalty for non-payment
  9. 8Jurisdiction of Courts barred in certain cases
  10. 9Power to take evidence on oath etc
  11. 10Gifts whenever made where donor not entirely excluded
  12. 11Limited interests disposed of within a certain period before death
  13. 12Settlements with reservation
  14. 13Joint Investments
  15. 14Policies kept up for a donee
  16. 15Annuity or other interest purchased or provided by the deceased
  17. 16Annuity or other interest purchased or provided out of property derived from the deceased
  18. 17Property transferred to a controlled company
  19. 18Duty of company and officers of company to give information to Controller on death of transferor
  20. 19Collection and incidence of duty under section 17
  21. 20Power to make rules respecting controlled companies generally
  22. 21Foreign property
  23. 22Property held by the deceased as trustee
  24. 23Interest falling before becoming an interest in possession
  25. 24Property reverting to disponer
  26. 25Income of settled property acquired on death of spouse
  27. 27Dispositions in favour of relatives
  28. 28Effect of new or increased rates of duty on certain prior sales and mortgages
  29. 29Settled property in respect of which since the date of the settlement estate duty has been paid on the death of the deceased's spouse
  30. 30Agreement for avoidance or relief of double taxation with respect to estate duty
  31. 31Allowance for quick succession to property
  32. 32Exemption of interest of a Hindu widow devolving upon reversioners in certain cases
  33. 33Exemptions
  34. 34Aggregation
  35. 35Rates of estate duty on property including agricultural land
  36. 36Principal value how to be estimated
  37. 37Valuation of shares in a private company where alienation is restricted
  38. 38Valuation of interests in expectancy
  39. 39Valuation of interest in coparcenary property ceasing on death
  40. 40Valuation of benefits from interests ceasing on death
  41. 41Valuation to be made by the Controller
  42. 42Costs of valuation
  43. 43Controller may accept and certify valuation when convenient
  44. 44Reasonable funeral expenses and, with some exceptions, debts and incumbrances to be allowed for in determining chargeable value of estate
  45. 45Limitations on debts deductible
  46. 46Further limitations
  47. 47Debts to persons resident in foreign country not to be deducted in first instance except from duty-paid property in that country
  48. 48Cost of realising or administering foreign property may be allowed for within certain limits
  49. 49Allowance for duty paid in a non-reciprocating country
  50. 50Relief from estate duty where court-fees have been paid for obtaining representation to estate of deceased
  51. 51Method of collection of duty
  52. 52Payment of duty may be accepted in prescribed Government securities
  53. 53Persons accountable, and their duties and liabilities
  54. 54Persons accountable may include trustees in certain cases
  55. 56Penalty for default
  56. 57Executor to specify all chargeable property with affidavit of valuation
  57. 58Estate duty when due and how and when to be collected
  58. 59Limitation for commencing proceedings for levy of estate duty
  59. 60Duty to be paid or security for payment furnished on delivery of account and certificate to be grant
  60. 61Controller's powers in respect of valuations
  61. 62Rectification of mistakes relating to valuation for estate duty
  62. 63Appeal against determination by Controller—(1) Any person
  63. 64Statement of case by the Board to High Court
  64. 65Case to be heard by Benches of High Courts and appeal to lie in certain cases to the Supreme Court
  65. 66Grant of representation not to be delayed on reference to High Court
  66. 67Certificate of payment of duty, and penalty for non-payment
  67. 68Commutation of duty in respect of interest in expectancy
  68. 69Assessment in complicated cases
  69. 70Controller may allow postponement of payment on terms
  70. 71Board may remit duty and interest outstanding after twenty years from death
  71. 72Forms
  72. 73Recovery of duty and penalties
  73. 74Estate duty a first charge on property liable thereto
  74. 75Discharge from estate duty in certain cases
  75. 76Person accountable to be repaid by trustees and owners in certain
  76. 77Facilities for paying duty or raising amount already paid
  77. 78Jurisdiction of Courts barred in certain cases
  78. 79Power to take evidence on oath etc
  79. 80Disclosure of information by a public servant
  80. 81Arrangements with States to supply information
  81. 82Service of Notices
  82. 83Appearance by authorised representatives
  83. 84Company to furnish particulars of deceased members to the Controller
  84. 85Rule-making powers of the Board
  85. 280Every person believed to be in possession to deliver statement of particulars of property as required by Controller