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

Union of India - Subsection

Section 23JC(4) in The Finance Act, 2018

(4)The liability of a legal representative under this section shall, be limited to the extent to which the estate of the deceased is capable of meeting the liability.Explanation. - For the purposes of this section ``Legal representative" means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character, the person on whom the estate devolves on the death of the party so suing or sued.'.