Section: 159
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Under Which PAN An Executor Has To File ROI?
Section 168 of the Act applies to executors as well as to administrators or other person administrating the estate of a deceased person. Sections 159 and 168 of the Act deal with assessments on legal representatives. Section 159 of the Act is meant to enable the revenue to make an assessment on legal representation in respect of the income which accrued to or was received by the deceased,