New Delhi, Aug. 27 -- A person's death does not automatically close their income tax matters. They may file returns, answer notices and pay tax demands. However, payments come only from the assets left by the deceased.

Action may be needed when the deceased earned taxable income without filing a return. It may also be required when tax cases or unpaid demands remain pending. Family disputes can make it difficult to identify legal heirs.

The assessing officer should then be told about the situation. If no legal heir exists, responsibility passes to the person inheriting the assets.

The legal representative must file a return covering income earned before death. The period starts on the first day of the financial year and ends upon death...