Liability of payment of income tax..

Manoj Pandit (student) (139 Points)

19 December 2013  
What happens if a person who had to pay the tax in this A.Y. on his taxable income dies before making the payment..?! will the burden transfer to his heirs..?! PS:the original assessee only used or expended every single rupee of taxable income and the heir gets no assets or income from that assessee..