https://www.taxtmi.com/caselaws?id=5759 An executor remains assessable as executor until administration of the estate is complete and the residuary estate has been ascertained and vested in trustees. Where a will requires payment of funeral expenses, debts, estate duty and specific legacies before conversion of the remaining assets into cash and application to charitable objects, the trust does not arise until those steps are carried out. On the stated facts, probate, transfer of immovable properties, completion of payments and trust registration all occurred after the relevant assessment year, so the estate was still under administration and the income was taxable in the hands of the executors under the special provision applicable to executors rather than under representative assessee provisions. en-us Fri, 27 Aug 1999 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5759 An executor remains assessable as executor until administration of the estate is complete and the residuary estate has been ascertained and vested in trustees. Where a will requires payment of funeral expenses, debts, estate duty and specific legacies before conversion of the remaining assets into cash and application to charitable objects, the trust does not arise until those steps are carried out. On the stated facts, probate, transfer of immovable properties, completion of payments and trust registration all occurred after the relevant assessment year, so the estate was still under administration and the income was taxable in the hands of the executors under the special provision applicable to executors rather than under representative assessee provisions. Case-Laws Income Tax Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5759