assessee death

Step 1 – Go to income tax department efiling portal.

Step 2 – Login to e-filing portal using legal heir credentials 

Step 3 – Go to My Account and register as Representative.

Step 4 –  

(i) Select the type of Request – New Request

(ii) Select the Add/Register as representative – “Register yourself on behalf of another person”.

(iii) Select the category to register as Estate of deceased.

Step 5 –

Fill the following details in the page appeared :

The Documents required are as follows:

a. Copy of Death Certificate

b. Copy of the PAN Card of the deceased

c. Self-Attested PAN card Copy of the Legal heir

d. Legal Heir Certificate. (As described above)

The size of the zip file must not exceed 1 MB.

(iii) Click submit and you will get the Acknowledgement from the department with a transaction ID.

Below are the screenshot of the income tax website of the above process explained.

In the case of death of the person, the legal representative of the deceased person shall be treated as Assessee [Section 2(7) of Income Tax]. Representative shall be liable to pay tax and file income tax returns.