Tax for legal heir if unutilized amount in capital gains account of the deceased to be withrawn

This query is : Resolved 

08 November 2024 As per cbdt circular no. 743 dated 6 May 1996, there will be no tax for legal heir in the said case. Can legal heir withdraw the amount before filing the return of the deceased ?

08 November 2024 If it pertains to same year, ITR need to be filed first.



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