29 November 2013
When the assessee has expired, his file should be closed by filing his last Return, (as Income Tax Act is having a limited jurisdictional territory.) . As a ritual, in the last return you can show income till his death, which he has earned. It will be signed by his legal heir. .
30 November 2013
It should be closed as soon as all his assets and liabilities are settled or transferred to the legal heirs. . After his death he can not earn income. Income from his Estate can be assessed in the hands of the Executors or legal representatives. .
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