Income-tax Act, 1961
Section - 159 - Legal representatives
CHAPTER XVLIABILITY IN SPECIAL CASESA.-Legal representativesLegal representatives.159. (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.(2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),-
| (a) | - | any proceeding 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) | - | any proceeding 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 according .... To read the full section download the app from Google Play store
24 October 2026
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