https://www.taxtmi.com/acts?id=48756 Estate income is chargeable to tax on the executor, taxed as an individual if single or as an association if multiple, with residency determined by the deceased's status at death. Assessments are separate from the executor's personal tax and cover each tax year or part year from death until full distribution. Income distributed to a specific legatee during a tax year is excluded from the estate's assessment and included in that legatee's taxable income. Representative-assessee provisions apply to executors where relevant, and the clause recognises the executor's right to recover tax paid. en-us Fri, 14 Feb 2025 11:35:58 +0530 Fri, 14 Feb 2025 11:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48756 Estate income is chargeable to tax on the executor, taxed as an individual if single or as an association if multiple, with residency determined by the deceased's status at death. Assessments are separate from the executor's personal tax and cover each tax year or part year from death until full distribution. Income distributed to a specific legatee during a tax year is excluded from the estate's assessment and included in that legatee's taxable income. Representative-assessee provisions apply to executors where relevant, and the clause recognises the executor's right to recover tax paid. Act-Rules Bills Fri, 14 Feb 2025 11:35:58 +0530 https://www.taxtmi.com/acts?id=48756