Itr of deceased

This query is : Resolved

CA Harish Singh (Querist)
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19 August 2014 I have to file income tax return of deceased for FY 2013-14 through his son as a legal heir. how should his son get registered as a legal heir?

CA. Brijesh Baranwal

CA. Brijesh Baranwal (Expert)
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20 August 2014 How to Register a Legal Heir?

User should register as a Legal Heir to do e-Filing on behalf of the deceased. Deceased person’s PAN and Legal Heir’s PAN should be registered in the e-Filing portal. If Deceased person PAN is not registered in the portal then the Legal Heir can register on behalf of the deceased person. This is a new feature provided for Individual user only.

Following are the steps for registration of Legal Heir:

Step 1 − LOGIN to e-Filing application and go to 'My Account' --> Register as Legal Heir.

Step 2 − Provide the necessary details and attach a zip file containing the below documents

1. Copy of the Death Certificate
2. Copy of PAN card of the deceased
3. Self-attested PAN card copy and
4. Legal Heir certificate. ** or Affidavit in presence of a Notary Public

** Following documents will be accepted as Legal Heir certificate.

1. The legal heir certificate issued by court of law
2. The legal heir certificate issued by the Local revenue authorities.
3. The certificate of surviving family members issued by the local revenue authorities
4. The registered will
5. The Family pension certificate issued by the State/Central government.

Step 3 − Click Submit.

Step 4 − The request will be sent to the e-Filing Administrator.

Step 5 − The e-Filing Administrator will review/verify the request and approve/ not approve as applicable.

e-Filing Administrator may approve as Temporary Legal Heir or Permanent Legal Heir, based on the documents uploaded . An e-mail is sent to the registered e-mail ID.

A person is treated as a Temporary Legal Heir when the person fails to submit any one of the five Legal Heir certificates mentioned in Step 2. The Temporary Legal Heir is allowed only to upload ITR/Forms and will not be able to access all other services, which includes add CA to submit audit forms (other than ITR) on behalf of the deceased.

A person is treated as a Permanent Legal Heir when the person submits any one of the five Legal Heir certificates mentioned in Step 2.

The Permanent Legal Heir may file Income Tax Returns/Forms, View Status of Income Tax Return/Forms, ITR-V Acknowledgment and other filing status of e-Filed Returns/Forms in respect of the deceased.

One can also view the status of the request under My Request List menu, post Login.

On e-Filing administrator's approval, the ITR Form of the deceased person can be uploaded via Legal Heir login.

The Legal Heir should add his/her PAN in the verification part of the ITR Form, validate and generate the xml of the return (if using offline forms) and upload the return of the deceased using the Legal Heir login.

The online ITR form of the deceased can also be uploaded using the Legal Heir login.

Note:

1. The zip file attachment should not exceed 1Mb.