How to pay tax for deceased person through tax challan?
This query is : Resolved
10 December 2014
How to fill in the ITNS 280 challan for a deceased person? The IT department has raised a demand pertaining to AY 2003-2004 & 2006-2007 for a person who expired in March, 2014. The last Return was filed for AY 2014-2015.
My query relates to the old demands which have been raised by the IT Department:
a) What name should be mentioned in the ITNS-280 challan? The name of the deceased person on whom the demand has been raised or of the legal representative/heir?
b) If we have to mention the person's name in the challan, should we write/type the name as ABC or (Late)ABC? Is the prefix "(Late)" essential/advisable?
c) Should the deceased person's PAN be mentioned or that of legal representative/heir?
d) Minor head code 400 is to be mentioned. Is this okay?
e) The AY to be mentioned on the challan will be the AY for which the demand has been raised, that is, AY 2003-2004 & 2006-2007 respectively. Right?
f) It is better to make online challan payment so the question of "who should sign" the challan does not arise.Right?
g) Once the payment of both the amounts has been made, will the CPC (which has sent Intimation u/s 245) automatically come to know that the payment has been made? Or, will we have to take copies of the challan acknowledgements, make covering letters and submit the same with the "Jurisdictional AO" to get the demands nullified? (26AS for AY 2003-04 & 2006-07 are not available; hence I'm referring to the challan acknowledgements.)
Many thanks for your advice.
My query relates to the old demands which have been raised by the IT Department:
a) What name should be mentioned in the ITNS-280 challan? The name of the deceased person on whom the demand has been raised or of the legal representative/heir?
b) If we have to mention the person's name in the challan, should we write/type the name as ABC or (Late)ABC? Is the prefix "(Late)" essential/advisable?
c) Should the deceased person's PAN be mentioned or that of legal representative/heir?
d) Minor head code 400 is to be mentioned. Is this okay?
e) The AY to be mentioned on the challan will be the AY for which the demand has been raised, that is, AY 2003-2004 & 2006-2007 respectively. Right?
f) It is better to make online challan payment so the question of "who should sign" the challan does not arise.Right?
g) Once the payment of both the amounts has been made, will the CPC (which has sent Intimation u/s 245) automatically come to know that the payment has been made? Or, will we have to take copies of the challan acknowledgements, make covering letters and submit the same with the "Jurisdictional AO" to get the demands nullified? (26AS for AY 2003-04 & 2006-07 are not available; hence I'm referring to the challan acknowledgements.)
Many thanks for your advice.
10 December 2014
Pay online with the PAN of the deceased. Get the legal heir registered with IT Department as per the procedure given in the site incometaxindia.gov.in. For payment of taxes there is no problem. If it is demand raised by IT, the code is 400 only.
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10 December 2014
Many thanks for the quick response, Shivaji Sir. The legal heir has already been registered online. If PAN of the deceased is to be mentioned, the name and address should also be that of the deceased in the challan? Also, should the word "(Late)" be prefixed before the name of the deceased in the challan? Kindly clarify the queries put forth by me in points (a) and (b) above.
From your reply, I understand that there is no role of the legal heir in filling up the challan and paying the tax. The legal heir comes in the picture only while filing the Income Tax Return. Kindly advise. Thanks.
From your reply, I understand that there is no role of the legal heir in filling up the challan and paying the tax. The legal heir comes in the picture only while filing the Income Tax Return. Kindly advise. Thanks.
11 December 2014
If you fill the Tax Challan with PAN, the name will come automatically as per the data base of IT D. Please try. You can fill the necessary fields on a trial basis without going to pay to test yourself.
You are right as per last para of your reply. Kegal heir comes for paying the challan and filing the ITR.Dont worry about prefixing "late" as the return is filing by legale heir who is registered with ITDept.
You are right as per last para of your reply. Kegal heir comes for paying the challan and filing the ITR.Dont worry about prefixing "late" as the return is filing by legale heir who is registered with ITDept.
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11 December 2014
Many thanks. Since the tax challan will be filled online, no signature is required. Hence, in the tax challan:
1) Name, PAN & Address will be of the deceased. "Late" will not be mentioned as it will not be in the Income Tax data base (only full name as per PAN will be mentioned).
2) Legal Heir has no role except to pay the money.
Can I take this as final? Thanks.
1) Name, PAN & Address will be of the deceased. "Late" will not be mentioned as it will not be in the Income Tax data base (only full name as per PAN will be mentioned).
2) Legal Heir has no role except to pay the money.
Can I take this as final? Thanks.
12 December 2014
To the best of my knowledge, it is right.Legal heirs have the responsibility to pay any demands of the deceased.The tax challan is filled with PAN only then it will display the name of the PAN holder.You can check on trial basis by filling tax challan online without going to pay through bank for your verification purpose.
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12 December 2014
Well noted. I thank you for your guidance.
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