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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 312(7) of Income Tax Bill 2025 extends Section 305 tax recovery rights to executors, mirroring Section 169 protections</h1> Clause 312(7) of the Income Tax Bill, 2025 extends Section 305 provisions to executors regarding tax recovery rights, mirroring Section 169 of the Income Tax Act, 1961. The provision allows executors to recover taxes paid or payable in their representative capacity from the estate or beneficiaries, preventing personal liability. Both provisions use identical structure and language, protecting executors while ensuring tax burden ultimately falls on beneficiaries. The 2025 Bill provides enhanced integration with assessment provisions and clearer executor definitions. Potential interpretative issues remain regarding recovery scope, claim priorities, and insolvent estate treatment, requiring careful implementation and possible judicial clarification.
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