New Delhi, June 10 -- When a taxpayer dies, their income tax dues and financial affairs do not simply disappear. Income earned before death remains taxable, while pending tax filings and outstanding demands must still be dealt with.

This raises an important question for families and legal heirs of the deceased person: who is responsible for handling these tax obligations after the taxpayer's death, and to what extent can they be held liable?

After a person's death, the responsibility for handling their tax affairs shifts to the legal heir or legal representative, who must take care of filing the income tax return and settling any outstanding dues on behalf of the deceased.

Under Section 302 of the Income-tax Act, 2025, the legal repres...