| Filing of accounts of property |
| Filing of accounts of property |
35.—(1) The executor of every deceased person shall, within 6 months after the date of the death of the deceased, specify to the best of his knowledge and belief, in appropriate accounts annexed to an estate duty affidavit to be delivered to the Commissioner, a full and true statement of particulars relating to all the property of the deceased, including the value thereof, in respect of which estate duty is payable upon the death of the deceased; and together with such estate duty affidavit he shall deliver to the Commissioner a certified copy of the will, if any, of the deceased.
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