for example: TATA AIG

  for example: Indian Contract Act

  for example: Ratan Tata

  for example: Negotiable Instruments Act

Section 24   [ View Judgements ]

TAX ON DECEASED PERSON PAYABLE BY REPRESENTATIVE


(1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person to the extent to which the estate is capable of meeting the charge the agricultural income-tax assessed as payable by such person, or any agricultural income-tax which would have been payable by him tinder this Act, if he had not died.

(2) Where a person dies before the publication of the notice referred to in Subsection (1) of section 22 or before lie is served with a notice under sub-section (2) of that section or section 41, as the case may be, his executor, administrator, or other legal representative shall, on the serving of the notice under sub-section (2) of section 22, or as the case may be, under section 41, comply therewith, and the Agricultural Income-tax Officer may proceed to assess the total agricultural income of the deceased person as if such executor administrator or other legal representative were the assessee

(3) Where a person dies without having furnished a return which he has been required to furnish under the provisions of section 22 or having furnished a return which the Agricultural Income-tax Officer has reason to believe to be incorrect or incomplete, the Agricultural Income-tax Officer may make an assessment of the total agricultural income of such person and determine the agricultural income-tax payable by him on the basis of such assessment; and for this purpose may by the issue of the appropriate notice which would have had to be served upon the deceased person had he survived, require from the executor, administrator or other legal representative of the deceased person any accounts, documents or other evidence which he might under the provisions of sections 9, 22 and 23 have required from the deceased person.



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