New Delhi, Sept. 26 -- When a parent dies with outstanding income tax dues, the liability in such cases does not end automatically with their death. There are specific legal provisions that deal with such cases. Under the Income Tax Act, 2025, which came into effect from 1 April 2026, the legal representatives can be held liable to discharge the deceased person's tax liability.

Still, it is vital to note that there are certain specific limits and regulations on how far such a liability can extend. This write-up focuses on discussing the relevant legal provisions and different aspects of such cases in order to help equip individual taxpayers and their legal heirs in dealing with such cases effectively and ensuring meaningful tax complianc...