13 March 2008
Sir, 1) Assessee having income from truck plying was deceased in June 2006. 2) His returns for A.Y. 2006-07 and 2007-08 are pending till date. 3) How will the returns be filed? whether in his name or in the name of his successor? 4) What are the provisions w.r.t. old saral form 2D (for the year 2006-07 when assessee was alive and w.r.t. new ITR-4 when he is deceased. 5) How the PAN would be cancelled. Thanks in advance.
14 March 2008
The assessee died in June 2006 without filing IT Rturn for AY 2006-07 -now his/her spouce can represent and file the pending Returns - name of assessee and PAN will continue to be the same - only the signing person changes - he/she signs as representative assessee Form to be used will be old SARAL 2D for AY 2006-07 and the new ITR 4 will be used for AY 2007-08 The successor can file the Rturns in his/her name after the legal formalities of inheritance/succession are over