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Filing an ITR for a deceased person is a sensitive and important task.
Here's a step-by-step guide to help you through the process:
1. *Obtain a legal heirship certificate*: Get a legal heirship certificate from a court or a notarized affidavit stating the names of all legal heirs.
2. *Get a PAN card for the deceased*: If the deceased didn't have a PAN card, apply for one in their name.
3. *Gather necessary documents*: Collect all relevant documents, such as: - Death certificate - PAN card of the deceased - Legal heirship certificate or affidavit - Previous year's ITR (if applicable) - Form 30 (if the deceased was a director or shareholder)
4. *Determine the type of ITR form*: Depending on the deceased's income sources, choose the appropriate ITR form (e.g., ITR-1, ITR-2, etc.).
5. *Fill in the ITR form*: Fill out the ITR form on behalf of the deceased, using their PAN number and details.
6. *Mention 'Deceased' in the form*: Clearly write 'Deceased' across the top of the ITR form.
7. *Attach required documents*: Attach all supporting documents, including the death certificate and legal heirship certificate.
8. *Submit the ITR*: File the ITR electronically or through a tax return preparer.
9. *Get an acknowledgment*: Ensure you receive an acknowledgment from the Income Tax Department.
10. *File Form 30 (if applicable)*:
If the deceased was a director or shareholder, file Form 30 within 30 days of filing the ITR. Please consult a chartered accountant or tax expert to ensure accurate filing and compliance.
They can guide you through the process and help with any specific requirements.
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