Enter the notice and the date of death — get object-or-reply, a ready letter as legal heir, and the date the estate is safe to divide.

v1 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

Tax notice after a death — object or reply?

by CA Karan Gupta

Enter the notice and the date of death — get object-or-reply, a ready letter as legal heir, and the date the estate is safe to divide.

Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.

Statutory context

s.159 of the Income-tax Act, 1961 / s.302 of the 2025 Act; s.149 reopening windows (from 1 Sep 2024); CGST Act s.93 and ss.73/74/74A with Notifications 9/2023 and 56/2023; *Savita Kapila* (Delhi), Calcutta and Allahabad High Courts 2026; GST: *Gayathri Devi*, *Gita Rani Pan*, *J.S. Enterprisers*, *Baratam Satish*; the *V. Damayanti* split.

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