Prime Minister Narendra Modi accuses Congress of planning an inheritance tax, a claim refuted by Congress. India abolished its estate duty in 1985, previously having wealth and gift taxes. Despite speculation, no inheritance tax exists in India currently. Experts suggest its reintroduction to address wealth inequality and fund social initiatives. Comparatively, the US imposes inheritance taxes in six states, while its federal estate tax is levied on the estate itself. Globally, inheritance tax rates vary, with nations like France, Japan, and the UK implementing them. However, countries like India, Australia, Canada, and China do not enforce inheritance taxes presently.