Section 312 — Executor: its source in the Income-tax Act, 1961

Section 312 (Executor) of the Income-tax Act, 2025 consolidates Section 168 and Section 169 of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 168 — Executors
Section 169 — Right of executor to recover tax paid

read both texts · §168 (1961) vs §312 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 312 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 168, Section 169 of the Income-tax Act, 1961.

What does Section 312 of the Income-tax Act, 2025 deal with?

Section 312 — "Executor", under CHAPTER XVII - Special provisions relating to certain persons of the Income-tax Act, 2025.

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same chapter · chapter xvii - special provisions relating to certain persons · income-tax act, 2025

Section 308 — Charge of tax in case of oral trust
Section 309 — Method of computing a member’s share in income of association of persons or body of individuals
Section 310 — Share of member of an association of persons or body of individuals in the income of the association or body
Section 311 — Charge of tax where shares of members in association of persons or body of individuals unknown etc.
Section 313 — Succession to business or profession otherwise than on death
Section 314 — Effect of order of tribunal or court in respect of business reorganization
Section 315 — Assessment after partition of a Hindu undivided family
Section 316 — Shipping business of non-residents

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536