Report No. 110

27.6. Liability for tax.-

These sections are silent as to tax on income. As regards the liability of the legal representative to pay income-tax, the law is that where tax has already been assessed as payable by a person and he dies, his executor, administrator or other legal representative is liable to pay the same out of his estate so far as the estate is capable of meeting the charge of income-tax1.

The Income Tax Act2 casts a liability upon the executor or administrator to pay the tax which the testator would have been liable to pay. This obviously relates to the liability relative to the period before death. As section 169 has not so far created any problems, we would leave the section as it is.

1. Section 159, Income Tax Act, 1961.

2. Section 159, Income Tax Act, 1961.