Section 30 in The Administator-General's (United Provinces) Rules, 1929
30. Time of payment.
- Fees under Section 42 of the Act shall be levied and . debited to the account of an estate -(1)if the property is sold on the receipt of the sale proceeds: provided that no fee shall be debited to the account of the estate so as to leave a debit balance;(2)if the property is not sold but transferred or made over to some persons, at the time of closing the account of the estate, or in instalments during the administration of the estate. But in all cases the fee of 25% thereon shall be adjusted before the final winding up of any estate.
