https://www.taxtmi.com/highlights?id=102584 Estate income administered by a sole executor falls under Section 168(1)(a) and must be assessed as if the executor were an individual. The maximum marginal rate applicable to an association of persons cannot be imposed merely by characterising the estate as an artificial juridical person. Verification of the testament and will is necessary to establish whether a sole executor administered the estate. On such verification, estate income is assessable at individual slab rates; the assessment was remitted to the Assessing Officer for this limited purpose. en-us Tue, 11 Aug 2026 09:37:14 +0530 Tue, 11 Aug 2026 09:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102584 Estate income administered by a sole executor falls under Section 168(1)(a) and must be assessed as if the executor were an individual. The maximum marginal rate applicable to an association of persons cannot be imposed merely by characterising the estate as an artificial juridical person. Verification of the testament and will is necessary to establish whether a sole executor administered the estate. On such verification, estate income is assessable at individual slab rates; the assessment was remitted to the Assessing Officer for this limited purpose. Highlights Income Tax Tue, 11 Aug 2026 09:37:14 +0530 https://www.taxtmi.com/highlights?id=102584