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of <h1>Notice Issued to Legal Representative of Deceased Defaulter Under Rule 60 of Income-tax (Certificate Proceedings) Rules, 1962.</h1> A notice to the legal representative of a deceased defaulter is issued under Rule 60 of the Income-tax (Certificate Proceedings) Rules, 1962. This notice, aligned with Rule 65 and Rule 2, is to be delivered in Form No. I.T.C.P. 29, which can be adjusted according to the specific circumstances of each case. This provision falls under Part X, Miscellaneous, of the rules governing direct taxes.
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