Income Tax Ordinance, 2001 — Section 87: Deceased individuals

87. 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. Chapter V – Provisions Governing Persons Division II Provisions Relating to Averaging