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[Cites 0, Cited by 0] [Section 302] [Entire Act]

Union of India - Subsection

Section 302(5) in The Income Tax Act, 2025

(5)Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while such liability tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession.