03 April 2022
Dear Sir, I would like to have clarification about Rent payable for the use of premises by husband. The premises which is in the name of mother & wife was used by husband and has been paying Rent in proportion of share of property to both wife and mother
Now in last year wife expired and the share of wife in property was transferred to husband by virtue of probate obtained in the month of March 2022
In every year March, Husband pays rent to both wife and mother for the entire year but considering the above scenario, whether the rent is payable?
I have doubt because probate order came in the month of March 2022 wherein wife was expired in the month April 2021.
Do entries to be passed in accordance with probate and No Income Tax return be filed in case of wife ? or Income Tax return be filed for last time wherein husband will be representative Assessee ?
03 April 2022
Thanks for the reply But Sir, Probate received in the Month of March 2022, all yearly transactions are executed under the deceased PAN
Husband has occupied premises for the whole year and he cannot go beyond law i.e. he cannot assign him title of Property as Owner in abscense of Probate and liable to pay Rent as well as liable for deduction and deposit of applicable TDS under Deceased PAN
This is my main doubt before moving further
Please elaborate with relevant sections/rules for filing of ITR of Deceased assessee.
CAclubindia
