Ques: How is the
income tax return of a deceased or dead person filed?
Ans: The Income Tax return of a deceased person is
filed on his/her behalf by the legal heir of the assessee under the provisions
of the Income Tax Act’1961.
The income tax return of the deceased assessee will be
signed on behalf of the deceased assessee by his legal heir.
Ques: What if the
income tax return is to be accompanied by a tax audit report?
Ans: The procedure for filing tax audit report is
similar to filing the return. Here the tax audit report will be approved by the
legal heir before filing of income tax
Ques: What is the
procedure for filing Income Tax Return alongwith with the tax audit
report in case of a legal heir?
Ans: The procedure to
file income tax return and tax audit report of a deceased assesse as a
legal heir is as follows:
Legal heir has to submit a request to become a legal heir under the Income Tax
Act’1961 for filing the return of income of the deceased i.e he has to register as a legal heir in
the income tax login.
to ‘My Account’ TAB under the income tax login of the Legal Heir and
click on ‘Register as Legal Heir’.
the Register as Legal Heir option the following details of the deceased assessee are
to be entered:
Date of Birth
The following documents are also to be uploaded as a ZIP file for making a request
to act as a legal heir:
of Death Certificate of the deceased
of the PAN of the deceased
PAN Copy of the Legal Heir
in presence of the notary by the legal heir
Following documents will be accepted as Legal Heir
Heir certificate issued by the court of law.
Heir certificate issued by the Local Revenue authorities.
surviving members’ certificate issued by the local revenue authorities.
will of the deceased.
pension certificate issued by the Central/State Government.
the documents are ready, scan the same and make a zip file of the same. The
size of the ZIP file should not be more than 1 MB.
attaching the zip file of the required documents, click on the submit button to
register a request for becoming a Legal Heir to the e-filing Administrator. You
will be provided a number for your request.
E-filing Administrator after examining the submitted documents may approve or
reject the request.
can view the status of your request by going to the ‘My Request List’ Tab.
approval of your request, the PAN of the deceased will start showing in the
login of the Legal Heir. The Login of the deceased will be blocked after the
approval of the request.
for filing the tax audit report of the deceased, the following procedure is to
Add CA for the deceased by clicking on the ‘Add CA’
option in the Login of the
Legal Heir by choosing the PAN
of the deceased.
After adding CA by the legal heir, the CA can upload
the tax audit report of the deceased from his login by giving the PAN of the deceased.
After the CA has uploaded the tax audit report, the
same will be approved by
the legal heir by using his digital signature. The
tax audit report of the deceased for approval will be available in the ‘For Your Action’ Option
in the ‘Worklist’ Tab
in the login of the legal heir by clicking on the PAN of the deceased.
After approval of the of the tax audit report, the
legal heir can proceed to file the return of the deceased.
filing the return after approval of tax audit report, the Legal Heir has to
enter his PAN in the verification part section of the ITR Form, validate and
generate the xml file.
Adding the PAN of the legal heir in the verification
part means that the legal heir is stating that he is filing and signing the
return as a representative assessee. Therefore, the PAN of the legal heir is to
be entered in the representative assessee section of the return in some of the
generating the xml by following the above, the xml can be uploaded by using the
login of the Legal Heir.
Notes: For filing the return as a legal heir, the Legal Heir
must have a PAN and the same must be registered in the online portal of the
income tax department for filing online return.