Amended and updated notes on section 169 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Right of executor to recover tax paid.
Recommended read: Corresponding Section 312 of the Income Tax Act 2025.
Chapter XV (Sections 159 to 180A) of the Income Tax Act 1961 deals with the provisions related to liability in special cases. Section 169 of IT Act 1961 provides for Right of executor to recover tax paid.
Recently, we have discussed in detail section 168 (Executors) of IT Act 1961. Today, we learn the provisions of section 169 of Income-tax Act 1961. The amended provision of section 169 is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 169 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.
Section-169: Right of executor to recover tax paid
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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