Sample affidavit for registration of legal heir for itr filing of a deceased person

Devender Baweja (8 Points)

23 August 2019  
Kindly provide a copy of captioned affidavit.
Also kindly guide how much time does it take to get registered as legal heir to file ITR of a deceased person and if there is any relaxation/waiver of late fee available for such belated ITR filings for assessment year 2019-2020.

Thanks
Devender