Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 4] [Section 168] [Entire Act] Union of India - Subsection Section 168(2) in The Income Tax Act, 1961 (2)The assessment of an executor under this section shall be made separately from any assessment that may be made on him in respect of his own income.