Tax position of the income of a deceased person
Income accrued to or received prior to date of death of a deceased person which would have been assessed on him for a year of income shall be assessed and tax charged on his executors or
administrators for that year of income.
Income received by executors or administrators which would have been taxable on the deceased person is assessable and charged on them.
Where income relating to the deceased is distributed by executors and administrators before a change in tax rate, they shall not be liable to any increase in tax resulting from the change in tax rate
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