Assessment in the case of executors

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..... shall for the purposes of this Act be treated as an individual. (3) The status of the executor or executors shall for the purposes of this Act as regards residence and citizenship be the same as that of the deceased on the valuation date immediately preceding his death. (4) The assessment of an executor under this section shall be made separately from any assessment that may b .....

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..... legatee on that valuation date. Explanation . In this section, "executor" includes an administra tor or other person administering the estate of a deceased per son.] ----------------------- Notes:- 1. Inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxat .....

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