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Tax audit filing

Mukesh Babu (IPCC Student) (236 Points)

24 November 2014

Dears

Please help me on the below querry.

An Assessee was died in between the Financial year 2013-14. He is carrying on proprietorship concern and liable to Tax Audit ( for AY 2014-15) upto the time he was dead. Hence whose digital signature has to be attested for filing the Return of Income for the Assessment year 2014-15? Whether his own Signature or else any representative's signature? If it is signed by Representative Assessee who can sign on his Tax Audit Report and Income Tax Acknowledgement.

Please reply.... Its Urgent.

Thanks

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1 Replies

Z ( ) (2965 Points)
Replied 24 November 2014

User should register as a Legal Heir to do e-Filing on behalf of the deceased. Deceased person's PAN and Legal Heir's PAN should be registered in the e-Filing portal. If Deceased person PAN is not registered in the portal then the Legal Heir can register on behalf of the deceased person. This is a new feature provided for Individual user only.

Following are the steps for registration of Legal Heir:

Step 1 − LOGIN to e-Filing application and go to 'My Account' --> Register as Legal Heir.

Step 2 − Provide the necessary details and attach a zip file containing the below documents

1. Copy of the Death Certificate
2. Copy of PAN card of the deceased
3. Self attested PAN card copy and
4. Legal Heir certificate.** or Affidavit in presence of a Notary Public

** Following documents will be accepted as Legal Heir certificate.
1. The legal heir certificate issued by court of law.
2. The legal heir certificate issued by the Local revenue authorities.
3. The certificate of surviving family members issued by the local revenue authorities.
4. The registered will.
5. The Family pension certificate issued by the State/Central government.

Step 3 − Click Submit.

Step 4 − The request will be sent to the e-Filing Administrator.

Step 5 − The e-Filing Administrator will review/verify the request and approve/ not approve as applicable .

e-Filing Administrator may approve as Temporary Legal Heir or Permanent Legal Heir, based on the documents uploaded . An e-mail is sent to the registered e-mail ID.

A person is treated as a Temporary Legal Heir when the person fails to submit any one of the five Legal Heir certificates mentioned in Step 2. The Temporary Legal Heir is allowed only to upload ITR/Forms and will not be able to access all other services, which includes add CA to submit audit forms (other than ITR) on behalf of the deceased.

A person is treated as a Permanent Legal Heir when the person submits any one of the five Legal Heir certificates mentioned in Step 2. The Permanent Legal Heir may file Income Tax Returns/Forms, View Status of Income Tax Return/Forms, ITR-V Acknowledgment and other filing status of e-Filed Returns/Forms in respect of the deceased.

One can also view the status of the request under My Request List menu, post Login.

On e-Filing administrator's approval, the ITR Form of the deceased person can be uploaded via Legal Heir login.

The Legal Heir should add his/her PAN in the verification part of the ITR Form, validate and generate the X M L of the return (if using offline forms) and upload the return of the deceased using the Legal Heir login.

The online ITR form of the deceased can also be uploaded using the Legal Heir login.

https://incometaxindiaefiling.gov.in/#DCQ10

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 above
regard :
1. The legal heir (LR) has to get a DSC in his own name.
2. LH is required to make a request by sending a mail to
ask @ 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 LHs DSC