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.
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
(a) & (b) If you pay the challan online then there is NO option to enter the name. The name is picked by the system based on the PAN.
(c) Since the demand has been raised on the deceased person & not on the legal heir the PAN of the deceased person should be entered.
(d) Minor head code will be 400
(e) AY will be AY for which demand has been raised. You will have to deposit the demand for each AY separately.
(f) Yes it is better to make online payment.
(g) Is the demand raised by CPC or the jurisdictional AO?
(c) Since the demand has been raised on the deceased person & not on the legal heir the PAN of the deceased person should be entered.
(d) Minor head code will be 400
(e) AY will be AY for which demand has been raised. You will have to deposit the demand for each AY separately.
(f) Yes it is better to make online payment.
(g) Is the demand raised by CPC or the jurisdictional AO?
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10 December 2014
Dear Mr.Siddhartha, the demand has been raised by the jurisdictional AO and informed to CPC, Bangalore for "adjustment" against the latest year's refund. What is your advice?
(From your reply it appears that the legal heir has no role in filling up the challan and paying the tax. Am I right?)
Await your response. Thanks.
(From your reply it appears that the legal heir has no role in filling up the challan and paying the tax. Am I right?)
Await your response. Thanks.
16 December 2014
Since the demand will be adjusted against the refund, there is no need to pay it separately provided the refund amount is sufficient to meet the demand.
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16 December 2014
agreed with above reply....................
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17 December 2014
Dear Mr. Siddhartha, if the Refund falls short of the Demand raised, only the difference in tax amount is to be paid online by challan. This will close the chapter finally. Am I right?
17 December 2014
You have the following option
Pay the entire demand through challan. Then login to your efiling account. Select e-file then select Response to Outstanding Tax Demand. Select tax already paid. In this case the full refund amount will be granted.
Pay the entire demand through challan. Then login to your efiling account. Select e-file then select Response to Outstanding Tax Demand. Select tax already paid. In this case the full refund amount will be granted.
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18 December 2014
Noted. Many thanks for your quick response!
18 December 2014
You are welcome. If you feel that I have satisfactorily answered your query then please nominate me for Most Effective Expert.
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18 December 2014
Already done, dear Mr. Siddhartha :)
20 December 2014
Thanks a lot Kapil !!!!
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