https://www.taxtmi.com/acts?id=51857 Estate income is taxable in the hands of the executor-individual or association depending on number of executors-with residence attributed to the deceased's status in the year of death. Executors are separately assessed from their personal income for each tax year or part-year between death and complete distribution. Income distributed to or applied for a specific legatee during a tax year is excluded from the estate's income and included in that legatee's income. Provisions relating to a representative assessee apply to executors insofar as relevant. en-us Thu, 14 Aug 2025 17:42:33 +0530 Wed, 20 Aug 2025 15:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51857 Estate income is taxable in the hands of the executor-individual or association depending on number of executors-with residence attributed to the deceased's status in the year of death. Executors are separately assessed from their personal income for each tax year or part-year between death and complete distribution. Income distributed to or applied for a specific legatee during a tax year is excluded from the estate's income and included in that legatee's income. Provisions relating to a representative assessee apply to executors insofar as relevant. Act-Rules Income Tax Thu, 14 Aug 2025 17:42:33 +0530 https://www.taxtmi.com/acts?id=51857