Income Tax Ordinance, 2001

CHAPTER-V

PROVISIONS GOVERNING PERSONS PART II INDIVIDUALS Division I Taxation of Individuals

Income Tax Ordinance, 2001 CHAPTER-V PROVISIONS GOVERNING PERSONS PART II INDIVIDUALS Division I Taxation of Individuals From: 2024-12-29 - To: 0000-00-00 87. Deceased individuals.- (1) The legal representative of a deceased individual shall be liable for- (a) any tax that the individual would have become liable for if the individual had not died; and (b) any tax payable in respect of the income of the deceased’s estate. (2) The liability of a legal representative under this section shall be limited to the extent to which the deceased’s estate is capable of meeting the liability. 1[(2A) The liability under this Ordinance shall be the first charge on the deceased’s estate.] (3) For the purpose of this Ordinance,- (a) any proceeding taken under this Ordinance against the deceased before his or her death shall be treated as taken against the legal representative and may be continued…