Legal Heir Certificate to file ITR of deceased.

Cs26kit (Mr. ) (114 Points)

27 March 2024  

Hi,

My query is regarding the Legal Heir Certificate which is required in order to file ITR for the deceased as his/her Representative Assessee.

One forum member, Tathagata Basu, has kindly uploaded the format for such an Affidavit to get the Legal Heir Certificate. In comparision to the other options, this looks like a trouble-free and cost effective way of getting it. Here is the Post link for the same.

https://www.caclubindia.com/share_files/sample-affidavit-for-legal-heir-income-tax-return-76353.asp

My query is in context of the State of Maharashtra.

1. Is the sample certificate uploaded by the user in the above link correct? Will the IT Dept accept it?

2. The affidavit suggests using Rs. 10 Non-Judicial Stamp. Rs.10 Stamp Paper are no longer available. Can I use Rs. 10 Court Fee Stamp on the affidavit instead?

3. When should I upload the documents on IT website in order to get approval for being "Representative Assessee" for the deceased for AY 2024-25? Should I wait till June 2024 when ITR filing window opens or can I do it beforehand like in April 2024?

Thanks all.
Regards,
Cs