How to file income tax return for deceased person

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narender (Querist)
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24 June 2013 Dear Friends

A person who had the Capital Gain in Previous Financial Year i.e. 2012-13 has been passed away on 20.03.2013.

There is only 1 surviving member in their family

How can she file Income Tax Return for her Father???

Please suggest the procedure..

Is it Mandatory to Obtain the Legal heir Certificate prior to file ITR???

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 June 2013 Fill the return as usual. In "PART A - GENERAL" sheet fill the details of representative assessee. You will have to file the return as representative assessee mentioning the Name, Address and PAN of representative assessee.

narender

narender (Querist)
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24 June 2013 Please Suggest the Complete Procedure..

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narender

narender (Querist)
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24 June 2013 Whether Certificate of Legal heir is mandatory to file the Return on behalf of deceased person??

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 June 2013 Procedure is same you just have to fill the details of representative assessee who is filing the return for deceased assessee.

Yes Legal Heir Certificate and registration will be required. Go to below link and see point no 14--

https://incometaxindiaefiling.gov.in/e-Filing/Portal/StaticPDF/User_Manual.pdf

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Ganeshbabu K

Ganeshbabu K (Expert)
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24 June 2013 Please do refer below article which will give you idea on how to do e-filing in case of deseased assesse and you can clarify all of your doubts in place of comments to my article

https://www.caclubindia.com/articles/how-to-register-as-a-legal-heir-to-do-e-filing-on-behalf-of-deceased-17121.asp

Thanks & regards
Ganesh babu k

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Ganeshbabu K

Ganeshbabu K (Expert)
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24 June 2013 Yes..legal heir certificate is mandatory ,,

1)legal heir can get legal heir certificate from MRO/ tashildar office

2)if it does not go with MRO, take some lawyer help and please do file a petition in civil court for succession certificate..

for more please do refer comments to above link article

Thanks & regards
Ganesh babu k

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CS RAJESH C.CHOUDHARY

CS RAJESH C.CHOUDHARY (Expert)
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24 June 2013 Agree with Sanjay Sirji

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CA Prakashchandra jain

CA Prakashchandra jain (Expert)
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17 March 2014 Sir, in case of our client the return has been filed and in the mean time the assesee died. The refund cheque has been issued in the name of deceased. Please suggest what is the procedure for getting refund in the name of legal heir. The return was electronically filed.

Ganeshbabu K

Ganeshbabu K (Expert)
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25 March 2014 Have to inform assessing officer about death of assesse and have to satisfy AO that u are responsible legal heir of deceased assesse
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If he left a will it can be provided, otherwise u may need succession certificate and other dicuments what AO deems necessary
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However if legal heir is joint account holder or nominee of deceased he may with draw money