Mera Samvidhaan All of Income-tax Act, 1961

Chapter XV · Liability in Special Cases

169Right of executor to recover tax paid.

Section 169 · Chapter XV · E.—Executors · page 682 of the Act

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.

Section 169 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.