

Mandatory Filing of Income Tax Return for "The Estate of the Deceased" in India
Author: Santosh K. Pawar, Esq. March 2, 2021 Paying outstanding debts and taxes of the Deceased is a prerequisite for distribution of assets of the Deceased/The Estate of the Deceased. Liability to pay income tax and filing of income tax return in India is a simple process regulated by Income Tax Act, 1961. Familiarity with the procedural requirements may assist Legal Heirs in not only preventing unnecessary delays in distribution of the estate of the deceased but also pr