https://www.taxtmi.com/acts?id=36084 The legal representative of a deceased person is liable to pay sums the deceased would have owed, with penalty liability only if imposed before death. Disgorgement, refund and recovery proceedings (excluding penalty) pending at death continue against, or may be initiated against, the legal representative with statutory provisions applying. Personal liability arises if the representative charges, disposes of, or parts with estate assets while liability remains, limited to the value of the asset; overall liability is limited to the estate's capacity. "Legal representative" includes intermeddlers and those representing the estate. en-us Tue, 26 Feb 2019 15:32:04 +0530 Tue, 12 Mar 2019 11:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36084 The legal representative of a deceased person is liable to pay sums the deceased would have owed, with penalty liability only if imposed before death. Disgorgement, refund and recovery proceedings (excluding penalty) pending at death continue against, or may be initiated against, the legal representative with statutory provisions applying. Personal liability arises if the representative charges, disposes of, or parts with estate assets while liability remains, limited to the value of the asset; overall liability is limited to the estate's capacity. "Legal representative" includes intermeddlers and those representing the estate. Act-Rules SEBI Tue, 26 Feb 2019 15:32:04 +0530 https://www.taxtmi.com/acts?id=36084