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Effect in income tax after death of individual

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(Querist)
30 April 2014 Friends
Plz tell me in details that what will be effect in income tax after death of individual.

My client has expired in 2009 but till now the investment, and Fixed assets, Bank A/c etc. are not changed. not closed. and some money is also given on loan to various persons this also not taken back from them.
after 2009 not ROI is filed
plz tell me effect in details.

thak you
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C.A. Mayur J. Raiyani

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C.A. Mayur J. Raiyani (Expert)
30 April 2014 Not have detail knowledge but you can refer section 159 of Income Tax Liability of Legal representative.

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