How to file Income Tax Return of a Deceased Person

  • According to the section 159 of the Income Tax Act, 1961; where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.
  • Income Tax return of deceased person can be filed by the legal heir/executor of the deceased person. To file the ITR the legal representative/executor has to get register as Legal heir on e-filing on portal.
  • The legal heir has to login on e-filing portal and follow the below steps:
    • Go to My Account Tab & then click on register asrepresentative.
    • Select request type as New request and then select category to register as “Deceased (Legal Heir)” & then click on proceed.
    • Fill the details -PAN of deceased, Surname, Middle Name and First Name of deceased and date of death. Then enter bank details of legal heir. Attach the copy of PAN card of deceased, Copy of PAN card of legal heir, copy of death certificate, and copy of legal heir proof as per the norms mentioned in e-filing portal.
    • The click on submits.
  • Attach a Copy of Legal Heir Proof from the below list:
    • Legal Heir Certificate issued by Court of Law /Local Revenue Authority.
    • Surviving family member certificate issued by the Local Revenue Authority.
    • Family Pension certificate issued by Central/State Government.
    • Registered will.
    • Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.
    • Copy of the order passed in the name of the deceased (Mandatory only if the reason for registration is ‘Filing of an appeal against an order passed in the name of deceased’).
    • Copy of the order /notice (Mandatory only if the reason for registration is ‘Filing of return of income/form of period in which deceased was alive through condonation request’ (or) ‘A notice/order received from Income Tax Department in the name of the applicantfor compliance on behalf of a deceased’)
  • Request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.
  • How to file ITR deceased after registration of legal heir?
    • Once, the legal heir request is approved, legal heir has to login to efiling portal.
    • You can click on “Upload Return” under e-file tab.
    • Select the PAN of the deceased person & applicable ITR form to upload.
    • Select applicable Assessment year & upload XML file.
    • As a legal heir you can digitally sign the ITR of the deceased or can everify the return.
  • Only once the ITR can be filed from the legal representative. If the income still continues to arise then Legal heir has to file for the estate PAN.
  • Documents to apply for the estate PAN:
    • Deceased person death certificate.
    • Agreement of estate.
    • Representative Assessee Id proof and address proof.
  • Once the estate PAN is arrived, again it is to be registered from the legal heir.
    • Login to e-filing portal then go to authorize another person to act on behalf of self or register to act on behalf of another person.
    • Select New Request type.
    • Select register to act on behalf of another person.
    • Then select estate of deceased.
    • Enter estate of deceased PAN, Name, Date of incorporation of estate of deceased.
    • Then enter PAN of deceased, Surname, Middle Name, First Name, and date of death of deceased.
    • Attach & upload copy of PAN card of the estate of deceased, copy of PAN card of the executor, court order appointing executor or will of the deceased in which executor particulars have been furnished or written agreement of survivors appointing the executor & copy of death certificate and then click on submit.

Disclaimer: The content of this article is intended to provide a knowledge of the subject matter. Suggestions and feedback to improve the task are welcome. The article and opinions therein are based on my understanding and interpretation of the law and provisions prevailing as on date. The contents of this article are for information purposes only and does not constitute an advice or a legal opinion. The opinion may vary according to one’s interpretation of the law. We love to hear your feedback at gadhiaandassociates@gmail.com

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