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            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.

            <h1>Legal Representatives to Continue Income Tax Proceedings After Deceased's Passing Under Income Tax Act</h1> When a person dies during any proceeding under the Income Tax Act, the proceedings previously initiated against the deceased are considered as initiated against their legal representative. These proceedings can continue from the point they were at the time of the deceased's death.

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