Liability for tax on death: successors and estate representatives remain responsible for outstanding tax obligations. Liability to pay tax, interest or penalty continues on succession events subject to the Insolvency and Bankruptcy Code: successors who continue a deceased person's business are liable, legal representatives are liable from the estate if the business is discontinued, members after partition of a HUF or association are jointly and severally liable for pre partition obligations, dissolved firm partners are jointly and severally liable for pre dissolution obligations, and wards or beneficiaries become liable for obligations up to termination of guardianship or trust.