https://www.taxtmi.com/caselaws?id=286139 Executors receiving agricultural income under a will are assessable under the representative machinery applicable to income receivable on behalf of beneficiaries, not under the provision for a deceased person's legal representative. Section 24 applies only to tax attributable to the deceased's lifetime income, whereas section 10 governs income receivable by an executor for others. Where the will divides the estate into two distinct beneficiary groups, the executors are assessed in that representative capacity for those two groups, not separately for each of the six individual beneficiaries. en-us Thu, 09 Aug 1962 00:00:00 +0530 Thu, 13 Feb 2020 16:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286139 Executors receiving agricultural income under a will are assessable under the representative machinery applicable to income receivable on behalf of beneficiaries, not under the provision for a deceased person's legal representative. Section 24 applies only to tax attributable to the deceased's lifetime income, whereas section 10 governs income receivable by an executor for others. Where the will divides the estate into two distinct beneficiary groups, the executors are assessed in that representative capacity for those two groups, not separately for each of the six individual beneficiaries. Case-Laws Income Tax Thu, 09 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286139