Investment in capital gain bonds u/s.54ec in case of death of assessee

anand dilip bagade (PROPRIETOR) (96 Points)

04 August 2018  

Assessee died on 05/04/2018 and capital gains arised on 20/03/2018. Investment in Capital Gains Bonds U/s.54EC was not made before death of the Assessee. Now legal heirs of assessee shall be submitting his return and they want to take benefit of Section 54EC by making investment in Capital Gain Bonds U/s.54EC. Whether legal heirs can make investment in Capital Gain Bonds U/s.54EC.