Roi after death of assessee

This query is : Resolved

Mohan (Querist)
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01 November 2011 On death of assessee, whether his/her ROI for the period from date of death till 31 March is required to be filed under status Individual or AOP? If AOP then whether new PAN needs to be applied or changing status of existing PAN would do? As per my understanding on death of assessee his/her status as individual ceases to exist and ROI needs to be filed as AOP. Please advise.

CMA Ashutosh Kumar Gupta

CMA Ashutosh Kumar Gupta (Expert)
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02 November 2011 I am of the opinion that in the instant case Legal Representative/s of the deceased is/are required to file the ROI. Section 140 and 159 of the IT Act may be cited for reference.
Further please note the following too:

Filing of e-return by Legal Heir (LH) using DSC: Revised Process

This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in this regard :
1. The legal heir (LH) has to get a DSC in his own name.
2. LH is required to make a request by sending a mail to efiling.administrator@incometaxindia.gov.in / efiling@incometaxindia.gov.in mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased.
3. On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.

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