https://www.taxtmi.com/caselaws?id=796810 Estate income administered by a sole executor is chargeable under section 168(1)(a) in the executor's hands as if the executor were an individual, rather than at the maximum marginal rate applicable to an association of persons or artificial juridical person. Where more than one executor administers the estate, section 168(1)(b) applies. The number of executors must be verified from the will and testamentary documents before determining the correct assessment status and tax rate. Subject to confirmation of a sole executor, the estate is assessable at individual rates; the assessment requires fresh verification. en-us Tue, 04 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796810 Estate income administered by a sole executor is chargeable under section 168(1)(a) in the executor's hands as if the executor were an individual, rather than at the maximum marginal rate applicable to an association of persons or artificial juridical person. Where more than one executor administers the estate, section 168(1)(b) applies. The number of executors must be verified from the will and testamentary documents before determining the correct assessment status and tax rate. Subject to confirmation of a sole executor, the estate is assessable at individual rates; the assessment requires fresh verification. Case-Laws Income Tax Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796810