As per free the free dictionary website A legal Heir is An individual who receives an interest in, or ownership of, land, tenements, or hereditaments from an ancestor who has died intestate, through the laws of Descent and Distribution. At Common Law, an heir was the individual appointed by law to succeed to the estate of an ancestor who died without a will. It is commonly used today in reference to any individual who succeeds to property, either by will or law.

In this article we have discussed the procedure to Register as Legal Heir on Income Tax e-filing website, Process of Approval of Legal Heir by department, Documents Required for Registration  as legal Heir, Services which Legal Heir can perform on e-filing website and Registration as Temporary and Permanent Legal Heir.

Legal Heir Registration in e-Filing

Last Will and TestamentsUser should register as a Legal Heir to e-File 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 feature is provided for Individual user only)

Steps involved in Legal Heir Registration – New Request

Step 1 – Login to e-Filing portal using Legal Heir Credentials

Step 2 – My Account -> Register as Legal Heir

Step 3 – Select the Type of Request – New Request

Step 4 – Enter the details of Deceased

  • PAN
  • Date of Birth
  • Surname
  • Middle Name
  • First Name

Step 5 – Select the files to upload

Step 6 – Attach a Zip File with the below scanned documents

  • Copy of the Death Certificate
  • Copy of PAN card of the deceased
  • Self-attested PAN card copy and
  • Legal Heir Certificate Or Affidavit in presence of a Notary Public

Step 7 – Click Submit

Note: Following documents will be accepted as Legal Heir certificate.

  • The legal heir certificate issued by court of law
  • The legal heir certificate issued by the Local revenue authorities.
  • The certificate of surviving family members issued by the local revenue authorities
  • The registered will
  • The Family pension certificate issued by the State/Central government.

Approval Process

Step 1 – Legal Heir New request will be sent to the e-Filing Administrator.

Step 2 – The e-Filing Administrator will verify the request and approve / reject as applicable.

Note: 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 with the details of approval / rejection.

Temporary Legal Heir

A person is treated as a Temporary Legal Heir when fails to submit any one of the five Legal Heir certificates as specified.

Permanent Legal Heir

A person is treated as a Permanent Legal Heir when the person submits any one of the five Legal Heir certificates mentioned above.

Steps involved in Legal Heir Registration – Upgrade to Permanent LH

Step 1 – Login to e-Filing portal using Legal Heir Credentials

Step 2 – My Account -> Register as Legal Heir

Step 3 – Select the Type of Request – Upgrade to Permanent LH

Step 4 – Select the Legal Heir Certificate

Step 5 – Upload the Scan document of any one of the Legal Heir Certificate.

Step 6 – Click Submit

  • Upgrade to Permanent Legal Heir request will be sent to the e-Filing Administrator.
  • The e-Filing Administrator will verify the request and approve / reject as applicable.
  • To view the status of the request
    • Login using Legal Heir Credentials
    • My Request List —> Select Add Legal Heir Request.
  • The Legal Heir should add his/her PAN in the verification part of the ITR Form, validate and generate the xml of the return (if using offline forms) and upload the return of the deceased using the Legal Heir login.

Key Points to be noted:

  • Documents in regional language should be translated to Hindi or English. The translated document should be notarized (Both the original and translated document should be uploaded).
  • The uploaded documents should be scanned in PDF format with 300 dpi.
  • The zip file attachment should not exceed 1Mb.

Legal Heir Services

S.NServices available on behalf of deceasedTemporary LHPermanent LH
1Upload ReturnYesYes
2Submit ITR onlineYesYes
3Defective ReturnsYesYes
4Submit Form online (self/LH)YesYes
5My Returns/FormsNoYes
6Rectification request/statusNoYes
7Refund Re-issueNoYes
8Request for IntimationNoYes
9Response to Outstanding Tax DemandNoYes
10Tax Credit MismatchNoYes
11Add CAYesYes
12List /Dis-engage CAYesYes
13Dis-engage ERINoYes
14Helpdesk RequestNoYes
15WorklistNoYes
16ComplianceYesYes
17View Form 26AS (Tax Credit)YesYes

(Republished with Amendments)

Image courtesy of Mister GC at FreeDigitalPhotos.net

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