c

1. Legal provisions

As per sub-section (1) of section 159 of the Income-tax Act, 1961, where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died.

Further, as per sub-section (3) of the said section, the legal representative of the deceased shall be deemed to be an assessee. Hence, the legal representative of the deceased person is required to file the income tax return on his/her behalf for the income earned as representative assesses of the deceased person.

2. Documents required to register as a Representative Assessee on e-filing 2.0:

Following documents shall be required to register as a representative assessee on e-filing 2.0:

a. Copy of PAN Card of the deceased

b. Copy of Death Certificate

c. Copy of Legal heir proof

The following documents shall be accepted as a Legal heir proof (refer screenshots below):

  • Legal heir certificate issued by a court of law;
  • Legal heir certificate issued by local revenue authorities;
  • Surviving family member certificate issued by the local revenue authorities;
  • Registered will;
  • Family pension certificate issued by the State/Central Government;
  • Letter issued by the Banking or financial institution in their letter head with seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time of the demise.

D. Copy of the order passed in name of the deceased (Mandatory only if the reason for registration is ‘Filing of an appeal against an order passed in the name of deceased’).

e. Copy of Letter of Indemnity (Optional- Format attached as Annexure-I or click the following link)

Letter of Indemnity.pdf

3. Procedure to Register as a Representative Assessee on e-filing 2.0:

3.1 Login on Income Tax account on www.incometax.gov.in

3.2 Go to Authorised Partner and click on “Register as a Representative Assessee”

Procedure to Register as a Representative Assessee on e-filing 2.0

 

3.3 Click “Let’s Get started”.

Click Let’s Get started

3.4 Click on “Create New Request”

Click on “Create New Request”

3.5 Select the category as Deceased (Legal Heir) and enter the required details of the deceased and the legal representative

Select the category as “Deceased (Legal Heir)” and enter the required details of the deceased

Please entre the mandatory details to register as representative

Details of the Bank Account of the legal Heir

3.6 Attach all the required documents and click on “Continue”.

Attach all the required documents and click on Continue

3.7 Post this, a success message will be displayed confirming the submission of request to ‘Register as Representative assessee’.

3.8 After registration, a request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request. Upon Approval/Rejection, an e-mail and SMS will be sent by the Income-tax Department on the registered e-mail ID.

Annexure-I

LETTER OF INDEMNITY

(To be executed on Non-judicial Stamp paper of appropriate value and notarized)

To,

Assessing Officer

Income Tax Department

Sir,

Sub: Request to Register as ‘Representative Assessee’ for Late Mr. /Mrs. _                                                             [Permanent Account Number [•]].

1. I/We, the undersigned, hereby inform you that Mr. /Ms. /Mrs. _______________________, holder of Permanent Account Number [•],resident of______________________________, (“Deceased”), died on_____________at_____________.

2. That, the Deceased died (tick the appropriate option):

  • Intestate, i.e. without leaving behind a valid and enforceable will, and that in accordance with the law of intestate succession as applicable to him/her at his/her time of death, the Deceased left behind as his/her only surviving heirs, claimants or next of kin, the following persons:

OR

  • Deceased died leaving his/her last Will and Testament dated_____________ and

(i) we the undersigned are the executors and beneficiaries thereof;

(ii) and further, that we are the only persons entitled to the estate of the Deceased, as legal heirs:

S. No. Name PAN Number Address Relationship     with Deceased Age

That out of aforesaid legal heirs, Master/Miss_________________________ aged _____years is a minor and he/she is being represented by his/her father/mother or Legal Guardian Mr. /Mrs._______________________________ .

(Collectively referred to as “legal heirs”)

3. I/We affirm that I/we am/are the sole legal heirs of the Deceased and there are no orders, decrees, judgments or ongoing proceedings before a court of law or other forum contrary to our claims as legal heirs vis-à-vis the estate of the Deceased.

4. I/We have requested you, the Income Tax Department, to allow Mr. /Ms./ Mrs./ , being one of the legal heirs to the Deceased, to act in capacity of the ‘Representative Assessee’ for the Deceased in accordance with Section 159 of the Income Tax Act, 1961, and allied provisions and rules, on my/our behalf and you have kindly agreed to do so on my/our executing an indemnity as is contained herein, and on relying on the information given by us herein believing the same to be true, complete and accurate.

5. In consideration therefore, of your approving our request in allowing Mr. /Ms./ Mrs./ _____________________  to act in capacity of ‘Representative Assessee’ for the Deceased in accordance with Clause 4 above, I/we, the legal heirs aforementioned, for myself/ourselves and my/our respective heirs executors and administrators jointly and severally hereby indemnify you, the Income Tax Department, and agree to keep indemnified and hold the Income Tax Department saved, harmless and defended for all time hereafter from and against all losses, claims, legal proceedings, actions, demands, risks, charges, damages, costs, expenses, including attorney and legal fees and penalties whatsoever which may be initiated against the Income Tax Department, or be paid, sustained, suffered or incurred by the Income Tax Department howsoever, as a consequence direct or indirect by reason of the Income Tax Department having agreed at my/our stated request. If called upon by the Income Tax Department to do so, I/we shall join any proceedings that may be initiated against the Income Tax Department and I/we shall defend at our cost any such proceedings. Further, I/we shall initiate such proceedings as may be considered necessary by the Income Tax Department, if called upon by the Income Tax Department to do so, in order to protect the Income Tax Department’s interests and to further and perfect the indemnity granted hereby in favor of the Income Tax Department.

IN WITNESS WHEREOF:

Dated this ___ day of____________ 20____.

Signed and delivered by the legal heirs:

Name of Legal Heir Signature
   
   
   
   
   
   
   
   
   

Before me

NOTARY PUBLIC

****

Disclaimer: This document has been prepared for academic use only to understand the procedure for adding a legal representative for a deceased person and to share the same with the fellow professionals and all concerned. Though every effort has been made to avoid errors or omissions in this document yet any error or omission may creep in. The author shall not be responsible for any damage or loss to any one, of any kind, in any manner there from. The author shall also not be liable or responsible for any loss or damage to any one in any matter due to difference of opinion or interpretation in respect of the text. On the contrary it is suggested that to avoid any doubt the user should cross check the status from the available materials on the issue including the order.

Author Bio

Qualification: CA in Practice
Company: Aman Satish and Company, Chartered Accountants
Location: Delhi, Delhi, India
Member Since: 13 Dec 2021 | Total Posts: 1
Ex-Deloitte | Ex-PwC View Full Profile

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4 Comments

  1. Madhu says:

    Respected Sir,

    Me and my husband have a joint account and he expired in Feb 2021

    I(spouse) have filed return(AY 2021-22) on behalf of my deceased husband and it got processed and there is refund which has intimated via CPC order however refund is rejected as my husband PAN is now de linked from the joint account

    It is now linked to my PAN hence refund should come to my account

    Please advise how I can claim this refund

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