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1999 (8) TMI 3 - SC - Income TaxExecutor Or Trustee - Application For Registration - Functions of the trustees and executors as imposed upon them did not come to an end till February, 1964, and it, therefore, cannot be said that there was any trust created under the will till that time. Section 168(3) of the Act makes it clear that the executor will continue to be assessed until the estate is distributed among the beneficiaries according to their several interests.
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