Question whether it is correct under the Income tax act 1922 in the case of the death of an assessee to hold his estate liable where a demand has been made before his death but not to assess his heirs where his death took place before an assessment could be made except in cases of succession to business etc.

The National Archives of India is on a mission to digitize and make available online each and every record in its repositories. This is an ongoing effort and some records will be made available before the others.

Hereby you can give us your request for a particular record and we shall digitize and make it available on priority, at a fee, subject to its availability in legitimate conditions.