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

Section 51. Method of collection of duty

Repealed or not in force · As amended up to 2026-08

PART VII.—COLLECTION OF THE DUTY 51. Method of collection of duty.—Estate duty may be collected by such means and in such manner as the Board may prescribe.

Source: India Code