https://www.taxtmi.com/caselaws?id=470792 Income from a deceased person's estate, assessed in the hands of executors under section 168(1), is taxable at normal slab rates rather than the maximum marginal rate. Executors may be treated as an association of persons for statistical purposes, but that classification does not alter the applicable rate of tax for estate income. The estate consequently receives assessment at normal slab rates instead of the rate applicable to an association of persons taxed at the maximum marginal rate. en-us Mon, 30 Mar 2026 00:00:00 +0530 Sun, 09 Aug 2026 23:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470792 Income from a deceased person's estate, assessed in the hands of executors under section 168(1), is taxable at normal slab rates rather than the maximum marginal rate. Executors may be treated as an association of persons for statistical purposes, but that classification does not alter the applicable rate of tax for estate income. The estate consequently receives assessment at normal slab rates instead of the rate applicable to an association of persons taxed at the maximum marginal rate. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470792