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Deceased individuals
(1) The legal representative of a deceased individual shall be liable for —
(a) any tax that the individual would have become liable for if the individual had not died; and (b) any tax payable in respect of the income of the deceased’s estate.
(2) The liability of a legal representative under this section shall be limited to the extent to which the deceased’s estate is capable of meeting the liability.
(2A) The liability under this Ordinance shall be the first charge on the deceased’s estate.
(3) For the purpose of this Ordinance, —
(a) any proceeding taken under this Ordinance against the deceased before his or her death shall be treated as taken against the legal representative and may be continued against the legal representative from the stage at which the proceeding stood on the date of the deceased’s death; and (b) any proceeding which could have been taken under this Ordinance against the deceased if the deceased had survived may be taken against the legal representative of the deceased.
(4) In this section, legal representative means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in representative character the person on whom the estate devolves on the death of the party so suing or sued. Division II Provisions Relating to Averaging
(a) any tax that the individual would have become liable for if the individual had not died; and (b) any tax payable in respect of the income of the deceased’s estate.
(2) The liability of a legal representative under this section shall be limited to the extent to which the deceased’s estate is capable of meeting the liability.
(2A) The liability under this Ordinance shall be the first charge on the deceased’s estate.
(3) For the purpose of this Ordinance, —
(a) any proceeding taken under this Ordinance against the deceased before his or her death shall be treated as taken against the legal representative and may be continued against the legal representative from the stage at which the proceeding stood on the date of the deceased’s death; and (b) any proceeding which could have been taken under this Ordinance against the deceased if the deceased had survived may be taken against the legal representative of the deceased.
(4) In this section, legal representative means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in representative character the person on whom the estate devolves on the death of the party so suing or sued. Division II Provisions Relating to Averaging
Amendment history (2)
- Added by the Finance Act, 2010.
- Section 88A omitted by Finance Act, 2014. The omitted section
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 155
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.