Home > Income Tax Act 2025 > Section-312Last Updated: Mar 06th 2025
Section-312 seeks to provide for the chargeability of tax on the income of the estate of the deceased in the hands of the Executor and the right of the executor to recover the tax paid. Learn to understand the section-312 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.