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CMA Intermediate · Direct and Indirect Taxation · Residential Status and Scope of Total Income

Mr. Iyer, a resident and ordinarily resident individual, died on 10 February 2027 in the tax year 2026-27. His son, the sole executor, is a non-resident and holds the estate. For the tax year 2026-27, how is the executor's residential status determined in respect of the estate income?

The executor is treated as resident. For estate income, the executor takes the residential status the deceased had in the tax year in which death occurred, and Mr. Iyer was resident that year, so the executor's own non-resident status does not matter.

  1. AResident, because the deceased was resident in the tax year of deathCorrect
  2. BNon-resident, because the executor himself is a non-resident
  3. CDetermined by the executor's own stay in India during that tax year
  4. DNot ordinarily resident, because the executor holds the estate only temporarily

Explanation

Under section 312(2), the executor is deemed resident or non-resident according to the residential status of the deceased for the tax year of death. Mr. Iyer was resident in 2026-27, so the executor is treated as resident for the estate income. The executor's personal status is irrelevant.

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