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    <title>Stock transfer in case of death of proprietor</title>
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    <description>Stock passes to the legal heir who may inherit the firm&#039;s assets and liabilities if continuing the business; the heir must update PAN and registration details, amend authorised signatory records with tax authorities, consult the local excise/VAT office for transfer formalities, and manage invoices and tax records to lawfully sell the existing stock.</description>
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