New Delhi, Aug. 30 -- Receiving an income-tax notice in the name of a family member who has died can leave legal heirs unsure about what to do. Should they respond to it, or is the notice automatically invalid because the taxpayer is no longer alive?

Tax experts say legal heirs should not simply ignore such notices. They should first establish their status as the deceased taxpayer's legal representative, inform the Income Tax Department about the death and determine whether the notice relates to an existing proceeding or starts a fresh proceeding.

"Existing proceedings may be continued against the legal heirs of the deceased individual from the relevant stage. However, fresh proceedings need to be formally initiated against the legal he...