Answer

1. F

   Facts

   Proceedings against a deceased person continue against the legal representative. The legal heir should register as legal heir on the portal and respond. Liability is limited to the estate inherited.

2. P

   Provisions and law

   • Sec 148A (now Sec 281)Before a Sec 148 notice, the officer must share the information, give a show cause notice and pass a reasoned order
   • Sec 159, Income-tax Act 1961A legal representative is liable for tax of a deceased person to the extent of the estate
3. A

   Analysis

   Register as a legal heir on the e-Filing portal so you can see and answer notices for your father's PAN. Inform the officer of the death, since a notice issued in a dead person's name without involving the legal heir can be defective. Answer on merits with his records. Under Sec 159 the heir's liability is limited to the extent of the estate.

4. C

   Conclusion

   1. 1Register as legal heir under Authorised Partners on the portal.
   2. 2Inform the officer of the death with proof.
   3. 3Gather your father's records for the year.
   4. 4Reply on merits within the date.

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