Representatives' liability: legal representatives must pay the deceased's assessed wealth tax from the estate and comply with assessment. Legal representatives are liable to pay the deceased's wealth-tax out of the estate to the extent the estate can meet the charge. If no return was furnished or a return is believed incorrect or incomplete, the Assessing Officer may assess the deceased's net wealth, determine tax payable, and require the legal representative to produce accounts, documents and other evidence. Return and assessment provisions apply to legal representatives as to other persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Representatives' liability: legal representatives must pay the deceased's assessed wealth tax from the estate and comply with assessment.
Legal representatives are liable to pay the deceased's wealth-tax out of the estate to the extent the estate can meet the charge. If no return was furnished or a return is believed incorrect or incomplete, the Assessing Officer may assess the deceased's net wealth, determine tax payable, and require the legal representative to produce accounts, documents and other evidence. Return and assessment provisions apply to legal representatives as to other persons.
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