Ruling that when an estates is held by an executor under a will, super tax should be levied only on the undistributed income of the estate in the hands of the executor, while in assessing beneficiaries the amounts received by them from the executor should be taken into account in determining the taxable income and the rate at which their whole income is to be assessed to super tax.

The National Archives of India is on a mission to digitize and make available online each and every record in its repositories. This is an ongoing effort and some records will be made available before the others.

Hereby you can give us your request for a particular record and we shall digitize and make it available on priority, at a fee, subject to its availability in legitimate conditions.