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        Direct Taxes

        Rule 60 - Proceedings against legal representative of a deceased defaulter

        Income-tax (Certificate Proceedings) Rules, 1962

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        Notice to legal representative: certificate proceedings require use of Form I.T.C.P.29, subject to case-specific variation. A notice to the legal representative of a deceased defaulter in certificate proceedings is to be issued in Form No. I.T.C.P. 29 and may be varied as the circumstances of each case require.
                          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.

                              Notice to legal representative: certificate proceedings require use of Form I.T.C.P.29, subject to case-specific variation.

                              A notice to the legal representative of a deceased defaulter in certificate proceedings is to be issued in Form No. I.T.C.P. 29 and may be varied as the circumstances of each case require.


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