Schedule “THIRTEENTH SCHEDULE

Section 6(1)(j).Rates of Estate Duty in the Case of Persons Dying on or After 1ST April, 1979Principal value of the estate. $ Rate of duty.For every dollar of the first...15,000 5 per centFor every dollar of the next...25,000 71/2 per centFor every dollar of the next...25,000 10 per centFor every dollar of the next...25,000 121/2 per centFor every dollar of the next...50,000 15 per centFor every dollar of the next...50,000 20 per centFor every dollar of the next...100,000 25 per centFor every dollar of the next...100,000 30 per centFor every dollar of the next...100,000 35 per centFor every dollar of the next...250,000 40 per centFor every dollar of the next...250,000 45 per centFor every dollar of the next...1,000,000 50 per centFor every dollar of the next...2,000,000 55 per centFor every dollar exceeding...3,990,000 60 per centNote:No estate duty is payable in respect of dwelling-houses to the extent of $200,000 and in respect of all other property to the extent of $100,000 — vide section 10C.”.