17 July 2013
My wife recently passed away and I need to file her I.T.Return for F.Y. 2012-13.I reside in Mumbai.From where can I get the "LEGAL HEIR CERTIFICATE" in Mumbai (only for the limited purpose of filing her returns)?She was not a Government or mill employee.I tried with Mumbai City Collectorate at Old Customs House,Fort with no luck.
Has anybody from this group obtained such a certificate at Mumbai for filing Returns?If so,please help me.Most grateful for your assistance in advance.
17 July 2013
Dear Ganesh babu, Many thanks.A few issues/clarifications,please:
1)I have visited the Tehsildar's office in Mumbai several times and met all persons-from bottom to top-but they are categorical that unless the deceased person is a Govt. or mill employee,they will not issue the Certificate.
2)Have discussed with a couple of advocates.They say it would take at least 6 months to obtain the Certificate and the cost would be a minimum of Rs.2 Lakhs(and would be scaled up depending on the assets owned by the deceased assessee). I find this a total waste since I need the Certificate only for the limited purpose of filing I.T.returns of my wife(there are no disputes or claimants for her assets). Is there no other way I can file her returns?For instance,can I file the returns as a "Representative Assessee"(RA)?
3)You have mentioned in one of your comments that even if the return is filed as a legal heir,refunds(if any) would be credited to the deceased's Bank A/c-then why not file as a RA?(I can provide the bank details of my wife in the ITR and not close the A/c till all issues are settled). Is there any problem/downside to this?
4) Physical filing of the Return may not be feasible since her earnings for the year is over Rs.5 Lakhs and as such,per revised guidelines she has to compulsorily do e-filing.Or is there any exception provided for this?
I am totally confused and wonder how to proceed.Filing as a RA seems to be the best option-please help me with your valuable suggestions.God Bless!
17 July 2013
For filing return of income of a dead person you do not require any certificate of legal heirs. You fill up the form which is applicable to you and in the return you put your name and write legal heir of ......(wife's name) and file the return with the PAN number of your wife. It will be done. It can be filed online. If there is any refund then it will come in your name and if you want the same to be received in the name of your wife then it can be deposited in the name of your wife provided the account is not closed.
The other way is to file a succession Certificate with the court of law but it will take minimum 6 months time. Meanwhile you can file the return and side by side you can apply for it.
I have no words to thank you-can only wish for your well-being to God.I was running around everywhere with no solution visible to the problem(and in my current mental state it was a torture,to say the least) but you have truly relieved me.
I shall upload the return of my wife(in the way suggested by you) and shall confirm in this forum once it is done successfully.
Just a couple of clarifications,please:
1)Can I give my Bank A/c No. in the ITR for direct credit of refund?
2)My wife has B/F Long-term Capital loss(from sale of debt Mutual Fund Schemes)which can be C/F for a few more years-Can I take benefit of it as a legal heir?(this question might sound stupid but hope you would be kind enough to clarify)
I am duty bound to resolve the problem and no doubt if a person not finding any solution will definitely be disappointed and on this forum there are many replies which are not correct and the people are misguided. As and when I come across this type of misguide I come forward to repair the damages. Yours is also once of these type of cases. Hence, no need to thank me but rather I should thank you very much who has come forward with this type of problems.
As regards your further solution I would like to state as under
1) Yes being a legal heir you can give your bank account for direct credit.
2) If you have the will of your wife then I think you can transfer other assets - I think you can understand what I mean by it.
3) As regards c/f of losses I do not think it will be allowed as your wife does not have any income as she is no more in this world and therefore the carryforward has gone with her. If there is actual loss then the same is to be deducted from her capital and the balance capital is to be distributed in the manner you like.
23 July 2013
I have not received your communication whether you could upload the return of your wife. Kindly send confirmation on ssunderagarwal@gmail.com
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