| Question And Answer | |
|---|---|
| Subject: | 168A |
| Category: | Income-Tax |
| Querist: | xyz |
| Answered by: | Law Intern |
| Tags: | representative assessee |
| Date: | August 2, 2025 |
1] if more than 1 executors are there, what will be rate of tax MMR or slab ?
2[ case law ?
The executors are taxable in the same manner and to the same extent as the deceased. If the deceased was taxable at individual slab rates, the same would apply to executors.
Some leading judgements on the subject are CWT v. Estate of Late HMM Vikramsinhji of Gondal (2014) 363 ITR 679 (SC) and CIT v. Estate of Late V. Ramakrishna Reddy (1988) 173 ITR 29 (AP).
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