Answer

1. F

   Facts

   A legal heir can register on the e-Filing portal as the representative of the deceased and then respond to notices and demands. The legal heir is liable only to the extent of the estate received.

2. P

   Provisions and law

   • Sec 159, Income-tax Act 1961A legal representative is liable for the deceased person's tax, only to the extent the estate can meet it (2025 Act number to be confirmed).
   • Sec 220, Income-tax Act 1961A demand is payable within 30 days of service of the notice of demand; simple interest of 1% a month runs after that; the officer may allow more time or instalments, and may treat you as not in default while an appeal is pending (2025 Act number to be confirmed).
3. A

   Analysis

   First register as legal heir with the death certificate and proof of being the legal heir. Then see the demand and the order. If the demand is for a year in which TDS covered the tax, it may be a credit mismatch you can fix. Reply to the officer that the assessee has died and give the legal heir details, so future notices are not issued on a dead person.

4. C

   Conclusion

   1. 1Register as legal heir on the e-Filing portal.
   2. 2Check the demand and order for the year.
   3. 3Respond on the portal as the representative.
   4. 4Fix credit or computation errors by rectification.
   5. 5Pay only from the estate if the demand is correct.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.