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of <h1>Legal representatives liable for deceased person's unpaid taxes under Section 159 Income Tax Act</h1> Section 159 of the Income Tax Act, 1961 establishes liability of legal representatives for deceased persons' tax obligations. Legal representatives must pay any tax amounts the deceased would have owed, with the same liability extent. All proceedings against the deceased continue against the legal representative, who is deemed an assessee. Personal liability arises if representatives dispose of estate assets while tax remains unpaid, limited to disposed asset value. Overall liability is restricted to the estate's capacity to meet obligations.
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