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[Cites 0, Cited by 0] [Section 23JC(2)] [Section 23JC] [Entire Act]

Union of India - Subsection

Section 23JC(2)(a) in The Finance Act, 2018

(a)any proceeding for disgorgement, refund or an action for recovery before the Recovery Officer under this Act, except a proceeding for levy of penalty, initiated against the deceased before his death shall be deemed to have been initiated against the legal representative, and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased and all the provisions of this Act shall apply accordingly;