Service Where Address of Deceased Assessee not Known

Section 504 — - SERVICE WHERE ADDRESS OF DECEASED ASSESSEE NOT KNOWN

Section 504 of the Income-tax Act, 2025 corresponds to s. 283(2) of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Where assessment to be made on legal representative under s. 320 [s. 159], notice on legal representative valid.

PRACTITIONER PLANNING NOTES

• Identify legal representatives diligently; failure to bring on record = void assessment.

CROSS-REFERENCES

• s. 533 [295] -- Rules.
• s. 535 [298] -- Removal of difficulty.
• s. 536 [Repeal] -- Saving clause.