https://www.taxtmi.com/circulars?id=10167 An executor holds estate property only for representation and has no beneficial interest; the pre amendment self occupation exemption applied only to houses belonging beneficially to the assessee. Consequently an executor qua executor who merely resides in an estate house cannot claim the exemption and may owe rent to the estate unless an express right of residence is granted to him in that capacity. en-us Thu, 21 Mar 1974 00:00:00 +0530 Sat, 11 Jun 2011 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10167 An executor holds estate property only for representation and has no beneficial interest; the pre amendment self occupation exemption applied only to houses belonging beneficially to the assessee. Consequently an executor qua executor who merely resides in an estate house cannot claim the exemption and may owe rent to the estate unless an express right of residence is granted to him in that capacity. Circulars Income Tax Thu, 21 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10167