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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Assessment of income of the estate of a deceased person u/s 168 ...


Income of Deceased's Estate: Single Executor as Individual, Multiple Executors as AOP u/s 168 Tax Law.

May 6, 2019

Case Laws     Income Tax     AT

Assessment of income of the estate of a deceased person u/s 168 - status of executor - law is very clear, if there only one executor then the executor shall be treated as an individual and where there is more than one executor the executors shall be treated as an Association of person (AOP).

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