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 161 Liability of representative assessee
Section 162 Right of representative assessee to recover tax paid
Section 163 Who may be regarded as agent
Section 164 Charge of tax where share of beneficiaries unknown
Section 164A Charge of tax in case of oral trust
Section 165 Case where part of trust income is chargeable
Section 166 Direct assessment or recovery not barred
Section 167 Remedies against property in cases of representative assessees
Section 167A Charge of tax in the case of a firm
Section 167C Liability of partners of limited liability partnership in liquidation