Liability in Special Cases - Section 159 | Income Tax India | Become a Chartered Accountant | Uplatz

In this video session by Uplatz, we will learn about Section 159 of the Income Tax Act of India. As per the Section 159 on Liability in Special Cases, where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged.

This video explores the responsibilities of legal representatives under Section 159 of the Income Tax Act. It highlights that if a deceased person's default is discovered, proceedings can be initiated against their legal representative. The legal representative inherits the tax obligations and legal duties of the deceased, including compliance with all applicable provisions as if they were the deceased person. This ensures that the legal representative handles the tax affairs in the same manner as the deceased would have.

The video Liability in Special Cases - Sections 159 | Income Tax India | Chartered Accountant also covers the procedural aspects when the deceased’s return of income was not filed before their death. If no notice under Sections 142(1) or 148 was served prior to their passing, the assessing officer must issue a notice to the legal representative. The assessment process then continues with the legal representative handling the tax matters of the deceased, adhering to the same rules and procedures that would have applied to the deceased.

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