Who is liable to pay capital gain tax

This query is : Resolved 

15 April 2023 an assessee sold Land & Building after sale of land and building during AY 2023-24. Where abouts of his legal heir is unknown who is responsible to pay the capital gain tax.

15 April 2023 The 'death' of assessee is missing in query.
The person/s responsible would be the inheritors of his properties/assets.


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