Legal representative
Section 302(1) of Income Tax Act 2025
(1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.
Section 302(2) of Income Tax Act 2025
(2) For the purposes of making an assessment (including an assessment, reassessment or recomputation under section 279) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative as per the provisions of sub-section (1), any proceeding––
(a) taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;
(b) which could have been taken against the deceased if he had survived, may be taken against the legal representative; and
(c) all the provisions of this Act shall apply accordingly.
Section 302(3) of Income Tax Act 2025
(3) The legal representative of the deceased shall be deemed to be an assessee for the purposes of this Act.
Section 302(4) of Income Tax Act 2025
(4) Subject to the provisions of sub-sections (5), (6) and (7), the liability of a legal representative referred to in sub-section (1) shall be limited to the extent to which the estate of the deceased is capable of meeting the liability.
Section 302(5) of Income Tax Act 2025
(5) Every legal representative shall be personally liable for any sum payable by him in his capacity as legal representative if, while such liability remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession.
Section 302(6) of Income Tax Act 2025
(6) The liability of a legal representative referred to in sub-section (5) shall be limited to the value of the asset so charged, disposed of or parted with.
Section 302(7) of Income Tax Act 2025
(7) The provisions of sections 304(2) and (5) and 305, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.