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Section 244
Tax Free

to accept Aputali (1) Notwithstanding anything contained elsewhere in this paragraph, no person shall be liable to tax for accepting an aputali.
(2) If a person does not accept the appeal, he shall inform the concerned District Court in writing within three years of the appeal.
(3) If the offer is not accepted within the period as per sub-section (2), such offer shall be deemed to be transferred to the next priority.
(4) According to sub-section (1), even if a rightful person does not accept the aputali, he has to perform sadgat according to the tradition of the deceased.