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Section – 168 : Executors

Section – 170 : Succession to business otherwise than on death

Section – 169 : Right of executor to recover tax paid

Published by Law@HostBooks at Published on March 6, 2018

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169. The provisions of section 162 shall, so far as may be, apply in the case of an executor in respect of tax paid or payable by him as they apply in the case of a representative assessee.

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