Legal representative
[Section-302 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 302(1) of Income Tax Act 2025
302(1) Where a person dies, his legal representative 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.
Section 302(2) of Income Tax Act 2025
302(2) For the purposes of making an assessment (including an assessment, reassessment or recomputation under section 279) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative as per the provisions of sub-section (1), any proceeding––
- (a) taken against the deceased before his death shall be deemed to have been taken 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;
- (b) which could have been taken against the deceased if he had survived, may be taken against the legal representative; and
- (c) all the provisions of this Act shall apply accordingly.
Section 302(3) of Income Tax Act 2025
302(3) The legal representative of the deceased shall be deemed to be an assessee for the purposes of this Act.
Section 302(4) of Income Tax Act 2025
302(4) Subject to the provisions of sub-sections (5), (6) and (7), the liability of a legal representative referred to in sub-section (1) shall be limited to the extent to which the estate of the deceased is capable of meeting the liability.
Section 302(5) of Income Tax Act 2025
302(5) Every legal representative shall be personally liable for any sum payable by him in his capacity as legal representative if, while such liability 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.
Section 302(6) of Income Tax Act 2025
302(6) The liability of a legal representative referred to in sub-section (5) shall be limited to the value of the asset so charged, disposed of or parted with.
Section 302(7) of Income Tax Act 2025
302(7) The provisions of sections 304(2) and (5) and 305, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.
FAQs on Section 302 of Income Tax Act 2025
Who is considered a legal representative under Section 302 of the Income Tax Act, 2025?
A legal representative is a person who represents the estate of a deceased individual and is responsible for fulfilling the tax liabilities of the deceased under the Income Tax Act, 2025.
What is the liability of a legal representative for the taxes of the deceased?
As per Section 302(1), the legal representative is liable to pay any sum which the deceased would have been liable to pay if they had not died, in the same manner and to the same extent.
Are ongoing tax proceedings against the deceased continued against the legal representative?
Yes. According to Section 302(2)(a), any proceeding taken against the deceased before death shall be deemed to have been taken against the legal representative and may continue from the same stage.
Can fresh proceedings be initiated against the legal representative?
Yes. Under Section 302(2)(b), any proceeding that could have been initiated against the deceased had they been alive may also be initiated against the legal representative.
Do all provisions of the Income Tax Act apply to legal representatives?
Yes. Section 302(2)(c) states that all provisions of the Act apply accordingly in relation to the legal representative.
Is the legal representative considered an assessee under the Act?
Yes. Section 302(3) deems the legal representative to be an assessee for the purposes of the Income Tax Act, 2025.
To what extent is the legal representative liable for the deceased’s tax dues?
Under Section 302(4), the liability is limited to the extent to which the estate of the deceased can meet the liability.
Is a legal representative personally liable if they dispose of the deceased’s assets before paying taxes?
Yes. As per Section 302(5), if the legal representative disposes of, charges, or parts with any estate asset before settling tax liabilities, they become personally liable for the amount involved.
Is the personal liability limited in such a case?
Yes. Section 302(6) limits the personal liability to the value of the asset that was charged, disposed of, or parted with.
Do other sections of the Act apply to legal representatives?
Yes. Section 302(7) states that provisions of Sections 304(2), 304(5), and 305 apply to legal representatives as long as they are not inconsistent with Section 302.
Can reassessment or recomputation of the deceased’s income be made against the legal representative?
Yes. Section 302(2) specifically includes assessment, reassessment, and recomputation under Section 279 in respect of the income of the deceased.
Does the liability of the legal representative extend to penalties and interest due from the deceased?
Yes. Since Section 302(1) requires payment of any sum the deceased would have been liable to pay, it includes penalties and interest as well.
What happens if multiple legal representatives are present?
While not explicitly stated in Section 302, each legal representative would generally be liable in proportion to the share of the estate they manage or inherit, subject to the estate’s capacity and Section 302(4)-(6).
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