The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 85. Procedure on death of defaulter

In force · As amended up to 2026-08

85. Procedure on death of defaulter. —[4] [If at any time after the issue of the certificate by the Assessing Officer to the Tax Recovery Officer] the defaulter dies, the proceedings under this Schedule (except arrest and detention) may be continued against the legal representative of the defaulter, and the provisions of this Schedule shall apply as if the legal representative were the defaulter.

Source: India Code