09 October 2012
one of the party expired in may 2012. financial year 2011-2012 turnover was below audit & wants to file itr 4s u/s 44ad. what will be requirements required for legal heirs to file return & how to inform to incometax department if filing on line. please suggest its urgent
09 October 2012
Filing of e-return by Legal Heir (LH) using Digital Signature Certificate(DSC): Revised Process
This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard : The legal heir (LR) has to get a DSC in his own name. LH is required to make a request by sending a mail to ask@incometaxindia.gov.in mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased. On receipt of above, LH would be enabled to file the return of deceased using LHs DSC.