Liability of legal heirs

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Bhagwant Singh Gehlot (Querist)
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14 November 2009 Compulsary acquisition by govt. 1993

Compensation Received 2008-09

Assessee whose name of land expired in the year 2006-07

Compenation received in the name of legal heirs of the assessee & accordingly tds deducted in the name of legal heirs

Income tax return filling under which section 139 /159

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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14 November 2009 Section 159 is for legal representatives. Legal representative means, as per section 2(11) of Code of Civil Procedure code,1908, a person who in law represents the estate of the deceased person. Where as legal heirs are those on whom ownership of property is devolved upon by virtue of law. To conclude, as per my understanding, section 139 applies to the issue raised.

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