Itr of a deceased person

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 January 2015 Dear Sir/Mam,

I came across a case where person was died in 2012. Since then no itr was filled(A.Y 2013-2014 & 2014-2015) while he is still having rental income reflecting in 26 AS (till oct 2014)

Please tell me what we have skipped till yet (pan surrender etc things)
and now what is the procedure for filing the return of last 2 years (we have everything including legal heir certificate & death certificate
also if i fill the return what will be rates applicable to the deceased one.

CA NAVEEN SINGLA

CA NAVEEN SINGLA (Expert)
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30 January 2015 Legal Heirs of the deceased Person can file Income tax Return by registering themselves on Income Tax Site as legal Heir.

Deceased's son/daughter can be his legal heirs.

Following are the documents required for registering themselves as Legal Heir.

1. Copy of Death Certificate
2. Copy of Deceased PAN card
3. Copy of your Own Self Attested PAN CARD.
4. Legal Heir Certificate or Affidavit sworn before Megistrate.

To register himself as legal heir. A legal Representative should Login his Income tax Account and than go on My Accounts-Register as Legal Heir.

After registering as legal heir he can file income tax return of his predecessor/deceased person

Querist : Anonymous

Querist : Anonymous (Querist)

30 January 2015 Dear sir,

Thank you for your valuable input.

Now,
can i file itr of deceased through legal heir for both the years (13-14 & 14-15)
whether any clubbing provisions applicable to this case and what will be the rates of tax applicable??

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CA NAVEEN SINGLA

CA NAVEEN SINGLA (Expert)
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30 January 2015 Income Tax Slabs are not specific. Hopefully you are aware about the Income Tax Slabs.

Yes you can file ITR for both A.Ys.

As per section 139(4)Last date for filing ITR for A.Y 2013-14/2014-15 is 31.03.2015/31.03.2016.

If Self Assessment Tax is payable for A.Y 2013-14 then AO can demand Rs. 5000/- penalty u/s 271F

But for A.Y 2014-15 plz file ITR before 31.03.15 otherwise Penalty u/s 271F may be levied

CA NAVEEN SINGLA

CA NAVEEN SINGLA (Expert)
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30 January 2015 Further no clubbing Provisions are applicable here. Income would be considered of your Father. You will file itr as representative Assesee.

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