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Income of Deceased's Estate: Single Executor as Individual, Multiple Executors as AOP u/s 168 Tax Law.

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Full Text of the Document

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....Assessment of income of the estate of a deceased person u/s 168 - status of executor - law is very clear, if there only one executor then the executor shall be treated as an individual and where there is more than one executor the executors shall be treated as an Association of person (AOP).....