ITR filling of deceased person

This query is : Resolved 

01 March 2023 My client died in July 2022. I was unable to file his ITR as the Accounts were not done as i didnt got the Bank statements and other records from his family members because they were mentally disturb to send the same.
I dont want to file ITR-U as the tax liability for ITR-U is 25% or 50%. Can I file ITR in normal course till 31.03.2023 on the grounds of ill health, medication, death of the person, Pl Guide on this matter.
Thnx & Regards

01 March 2023 File condonation request u/s. 119(2)(b) of IT act, if there is any refund due.

01 March 2023 There is no Refund due sure there is tax payable


01 March 2023 So, no other option left, but pay 25% additional tax penalty.

02 March 2023 Can I file ITR of a person having Nil Tax liability till 31.03.2023

02 March 2023 No. Time limit to file ITR u/s. 139(4) of IT act was up to 31.12.2022.
Not possible u/s. 119(2)(b) of IT act as no refund due.
Only option from 01.04.2023 to file ITR u/s. 139(8)(A) of IT act with just Rs. 1000/- penalty if there is no tax liability. (Assuming taxable income below 5 lakhs.)

11 March 2023 Sir can I request the AO for ITR filling on normal course till 31.03.2023 on the grounds of medical issues, death of Assessee

11 March 2023 Under which section, other than sec. 119(2)(b) of IT act?




You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries