Legal Heir of Deceased Person

This query is : Resolved

priyank shah (Querist)
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24 May 2022 Dear Sir,

Assessee (married son) was deceased assessee but in income tax return file of deceased persons to registered authorized representative. Can I register to his father (deceased person) as legal heir for income tax return filed.

And also in legal heir document also mention his father and mother are legal heir of deceased person (married son) and also send me legal heir format.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 July 2024 In the scenario where the deceased assessee (married son) needs to have his father registered as a legal heir for income tax purposes, here’s how you can approach it:

### Registering Father as Legal Heir for Income Tax Purposes:

1. **Legal Heir Registration:**
- As per income tax rules, legal heirs can be registered to manage the tax affairs of deceased taxpayers.
- You need to submit a request to the income tax department to register the father as the legal heir for the deceased son's income tax matters.

2. **Documentation Required:**
- **Legal Heir Certificate:** Obtain a legal heir certificate issued by a competent authority (such as a district court or magistrate) stating that the father is indeed the legal heir of the deceased son. This document typically includes details of all legal heirs.
- **Death Certificate:** Provide the death certificate of the deceased son as proof of demise.
- **Relationship Proof:** Documentation proving the relationship between the deceased (son) and the father (such as birth certificates or other legal documents).
- **Identification Proof:** ID proof of both the deceased and the father.

3. **Submitting the Request:**
- Prepare an application addressed to the income tax department requesting the registration of the father as the legal heir for the deceased son's income tax matters.
- Attach copies of all relevant documents mentioned above along with the application.
- Submit the application to the concerned income tax office either physically or through the online portal, if available.

4. **Legal Heir Format:**
- Here’s a basic format for the legal heir certificate:

```
To,
The Income Tax Officer,
[Address of the Income Tax Office]

Subject: Registration of Legal Heir for Income Tax Matters

Sir/Madam,

I, [Father's Name], father of late [Deceased Son's Name], hereby request the registration as the legal heir for managing the income tax affairs of my deceased son. Attached herewith are the required documents for your kind perusal and necessary action:

- Legal Heir Certificate issued by [Competent Authority]
- Death Certificate of late [Deceased Son's Name]
- Proof of relationship between [Father's Name] and late [Deceased Son's Name]
- Identification proof of [Father's Name]

I request you to kindly process this application at your earliest convenience.

Thank you.

Yours sincerely,
[Father's Name]
```

5. **Follow-Up:**
- After submission, follow up with the income tax department to ensure that the registration process progresses smoothly.
- Any additional requirements or queries from the income tax department should be promptly addressed to expedite the registration.

By following these steps and providing all necessary documentation, you can register the father as the legal heir for managing the income tax affairs of the deceased son effectively. If you have specific local requirements or if the format needs adjustment based on local practices, consulting with a legal advisor or tax consultant would be beneficial.