Tax liability of deceased person

The legal heir is responsible for paying taxes liable on the Income tax return of the deceased. However, he is not personally liable for the taxes due. The liability of the legal heir is limited to the extent to which the assets he inherited are capable of meeting the liability.
For instance, if a person receives Rs 8 lakhs as his share from his father’s property and his father tax liability is Rs 9.5 lakhs, then he cannot be made liable to pay more than Rs 8 lakhs. The liability of the legal heir shall be limited to the value of the assets inherite

. It means that the penalty proceedings for a default by the deceased can also be initiated against the legal heir. However, his liability would be limited to the extent of the assets inherited from the deceased.

for file return on behalf of another register in your itr profile as a representative of another by giving details of deceased

thanks

but would like specific responses to the three specific queries.

appreciate