Section 302 — 1.—Legal representatives Legal representative
(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 purposes of making an assessment (including an assessment, reassess-
ment 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), —
( 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 accordingly.
(3) The legal representative of the deceased shall be deemed to be an assessee for
the purposes of this Act.
(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.
(5) Every legal representative shall be personally liable for any tax payable by him
in his capacity as legal representative if, while such liability for tax remains undis-
charged, 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.
(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.
(7) The provisions of sections 304(2) and (5) and 305 shall, in 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.
Related sections
- Section 303 — 2.—Representative assessees—General provisions Representative assessee
- Section 304 — Liability of representative assessee
- Section 305 — Right of representative assessee to recover tax paid
- Section 306 — Who may be regarded as agent
- Section 307 — Charge of tax where share of beneficiaries unknown
- Section 308 — Charge of tax in case of oral trust
- Section 309 — Method of computing a member’s share in income of association of persons or body of individuals
- Section 310 — Share of member of association of persons or body of individuals in income of association or body
- Section 311 — Charge of tax where shares of members in association of persons or body of individuals unknown, etc
- Section 312 — Executor
- Section 313 — Succession to business or profession otherwise than on death
- Section 314 — Effect of order of tribunal or court in respect of business reorganisation
- Section 315 — Assessment after partition of Hindu undivided family
- Section 316 — Shipping business of non-residents
- Section 317 — Assessment of persons leaving India
- Section 318 — Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- Section 319 — Assessment of persons likely to transfer property to avoid tax
- Section 320 — Discontinued business
- Section 321 — Association dissolved or business discontinued
- Section 322 — Company in liquidation
- Section 323 — 13.—Private companies Liability of directors of private company
- Section 324 — 14.—Assessment of firms Charge of tax in case of a firm
- Section 325 — Assessment as a firm
- Section 326 — Assessment when section 325 not complied with
- Section 327 — 15.—Change in constitution, succession and dissolution Change in constitution of a firm
- Section 328 — Succession of one firm by another firm
- Section 329 — Joint and several liability of partners for tax payable by firm
- Section 330 — Firm dissolved or business discontinued
- Section 331 — 16.—Liability of partners of limited liability partnership in liquidation Liability of partners of limited liability partnership in liquidation
- Section 332 — Application for registration
- Section 333 — Switching over of regimes
- Section 334 — Tax on income of registered non-profit organisation
- Section 335 — Regular income
- Section 336 — Taxable regular income
- Section 337 — Specified income
- Section 338 — Income not to be included in regular income
- Section 339 — Corpus donation
- Section 340 — Deemed corpus donation
- Section 341 — Application of income
- Section 342 — Accumulated income
- Section 343 — Deemed accumulated income
- Section 344 — Business undertaking held as property
- Section 345 — Restriction on commercial activities by a registered non-profit organisation
- Section 346 — Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
- Section 347 — Books of account
- Section 348 — Audit
- Section 349 — Return of income
- Section 350 — Permitted modes of investment
- Section 351 — Specified violation
- Section 352 — Tax on accreted income
- Section 353 — Other violations
- Section 354 — Application for approval for purpose of section 133(1)(b)(ii)
- Section 355 — Interpretation