Section 23 in The Assam Agricultural Income-Tax Rules, 1939
23.
(1)Where an assessee dies after an assessment has been made, his executor, administrator or other legal representative shall be liable to pay out of the assets of the deceased assessee to the extent to which the estate is capable by such person or any tax which would have been payable by him under the Act if he were alive.(2)When a person dies before or after the publication of notice under sub-section (1) of Section 19 or the service of notice under sub-section (2) of Section 19 or Section 30, as the case may be, the agricultural income-tax shall be levied upon and recoverable from his executor, administrator or other legal representative, as if such executor, administrator or other legal representative were the person liable to be assessed and all the provisions of the Act shall apply accordingly:Provided that such executor, administrator or other legal representative shall not be liable to pay tax beyond the extent to which he is capable of meeting of the charge out of the assets of the deceased persons.(3)* * * * * [Amendment Rules of 1968],(4)Where at the time of making an assessment under Section 20 it is found that a change has occurred in the constitution of a firm or other association of individuals, or that a firm or other association of individuals has been newly constituted, the assessment shall be made on the firm or association of individuals as constituted at the time of making the assessment and all provisions of the Act shall, so far as may be, apply accordingly.
