Amitkumar Bavishi

Amitkumar BavishiIn this article, I will discuss the step by step process to file Income Tax Return (ITR) of a deceased. For better understanding I have uploaded Screenshots, however, I have strike through some portion of the image to keep the Details of Legal Heir as well of Deceased confidential. The whole Process is divided into 2 parts,

1. Register as Legal Heir

a. Documents Required

b. Process to Register as Legal Heir

2. Filing ITR

Register as Legal Heir

The Legal heir of the deceased is eligible to file ITR of the deceased.

Documents Required:

Generally, Documents required to Register as Legal Heir is one of the most critical step of the whole filing process. All the documents mentioned below shall be scanned and be added to one ZIP file whose size must not exceed 1 MB. The documents required are as follows:

  1. Copy of death Certificate
  2. Copy of PAN Card of the deceased
  3. Self-Attested PAN Card Copy (Legal Heir)
  4. Legal Heir Certificate

Documents accepted as Legal Heir Certificate are as follows:

  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.

The certificate of surviving family members issued by the local revenue authorities, is the most common certificate available. This certificate will usually be in the regional language, so the Legal Heir will be required to translate it into English/Hindi, and duly notarized the same.

Process to Register as Legal Heir:

STEP 1 Go to Income Tax Dept.’s Website – https://incometaxindiaefiling.gov.in

IT Return 1STEP 2 Login to e-Filing portal using Legal Heir Credentials

IT Return 2 IT Return 3Step 3 My Account – Register as Legal Heir

IT Return 4 IT Return 5

Step 4 -Requesting

i. Select the Type of Request – New Request

 IT Return 6

ii. Enter the details of Deceased, Select the files to upload, Attach a Zip File containing PDF of the scanned documents, mentioned in “Documents Required”  IT Return 7

iii. Click Submit & You will get Acknowledgement from the Dept. with a Transaction ID  IT Return 8

Step 5 Checking the status of request.

i. My Request List – My Request List  IT Return 9

ii. Select the Type of Request – Add Legal Heir Request IT Return 10iii. Click submit

iv. The status of the request can be seen here. There are 3 types of status that can be seen, Pending, Rejected and Approved.

IT Return 11 IT Return 12

(Note: In the first Screenshot, only first request is shown, which was rejected and later on I have requested twice, third time the request was approved.)

v. In case of Rejection, Dept. will provide the ground for such rejection, which can be viewed by clicking on Transaction ID

 IT Return 13

 After completing the whole process and once the requested is approved, you will be able to use all the services for yourself (Legal Heir) and for the Deceased.

IT Return 14Filing ITR:

Download the Schemea of ITR Form applicable to the deceased, fill the ITR Form and Generate XML file.

Filing Process:

  1. Go to Income Tax Dept.’s Website – https://incometaxindiaefiling.gov.in
  2. Login to e-Filing portal using Legal Heir Credentials
  3. Go to e-File – Upload Return

 IT Return 15

Step 4 Fill the details and select the XML File

i. PAN : Select the PAN of Deceased (Note : Dropdown list will show both PAN, Legal Heir as well as of Deceased)

ii. ITR Form Name: Select the ITR Form to upload (i.e. ITR 1, 2, etc….)

iii. Select Assessment Year

iv. Upload the XML File

v. Legal Heir can digitally sign the ITR of Deceased using his/her DSC

vi. Click Submit

 IT Return 16

vi. Select the e-Verify Option, as per your choice ( Note: I have selected “Option4 – I would like to Send ITR-V/ I would like to e-Verify later” )

IT Return 17viii. Download ITR-V (if not e-Verified) Verify and send the Signed ITR-V to the CPC center, Bangalore.

IT Return 18

Hope this article was helpful for you. If you have any doubts, encountered any problems or want to share your feedback, feel free to comment, you can also ping me on FB @ www.fb.com/AmitTheAB

You may also checkout my video on the same on YouTube @ https://youtu.be/akwi33pSWcE

Click here to Read other Article of Amitkumar Bavishi 

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28 responses to “How to File Income Tax Return of a Deceased Assessee?”

  1. hiteshpatel says:

    july 13 2016 my grand father death. a.y 2017-18 not filed income tax return. so pleas sugession to me.
    sugession send my email id

  2. Summit Muradia says:

    Hi..How to file income tax return of deceased after one year of his death as a legal representative pending family settlement. As per the site filing is not allowed beyond one assessment year of death and all TDS and tax payments are standiing to the credit of deceased in 26AS.

  3. Noel D'souza says:

    I have obtained the Death certificate of my Father.His Income Tax Return is to be filed for A.Y.2017-18 and it is a case of Refund.Similarly Tax has been deducted at Source in the A.Y.2018-19.I do not have Legal heir certificate.When I approached the Tehsildar’s office for Legal Heir/Surviving Members certificate, was shocked to observe that no one in the department knows what the documents is.Please inform how to file IT return of my deceased Father and can i claim refund by providing my Bank account.I was the nominee for all his bank accounts.Please E-mail your Reply soon.
    .

  4. M SIDHARTHA BHATT says:

    The process indicated by you is changed as the drop down menus no longer exist in IT web site. Instead a new functionality has been introduced under Add Register as representative vide circular dated 25.05.2017 which gives the new process. Available under menus and updates of IT returns web site.

  5. Kapil Bhandari says:

    Thanks for all this info.
    My mother has expired leaving us 3 siblings behind. I have obtained the Surviving Member Certificate. What affidavit/document is required for authorisation of one of the children as legal heir for filing the ITR?

  6. Dr Sanjiv Kumar Aggarwal says:

    Kindly see that the option of Register as Legal Heir is not available in My Account of the e-filing portal of Income Tax. What to do ?

  7. C.C.Shah says:

    I have interest income of my mother who expired two years back.About 15 thousand TDS deducted from her FD interest in last financial year (16-17).I will claim refund in filing return as legal heir.My CA told that my mother PAN will expired immediately & I will not able file second return as legal heir next year .Her FDs will matured in next three years.What should i do ?

  8. j.s dua says:

    : I am trying to upload Income Tax Return for a deceased but I
    am getting an error message saying “PAN mentioned on Personal/ Verification section is
    invalid”. What should I do?

    what is the meaning of verification section of income tax return ? where can i find it

    • Yashica Garg says:

      In case the excel utility is used- there is a section in the ITR form where the name of the assesse and PAN is auto picked, his /her father’s name, date and place is required to be mentioned which ultimately becomes the VERIFICATION section in the ITR V generated post the xml of the ITR form is uploaded

  9. Fazil Wahab .k says:

    The way you explained is good , but how about in case of a deceased assessee where no legal heir is there or any Authorised signatory have been appointed —
    I Mean how we suppose to add such Authorised person for filing ITR return….

  10. SANJAY K. says:

    What about HUF? If the deceased was Karta of an HUF then how to register legal heir. In this case, only the account of HUF was registered on IT website. No ITR was filed online so far. Only the manual returns of HUF were filed up to AY 2014-15. Now the son of deceased person has become Karta of HUF. Please elaborate the procedure in this case.

    • nk DHAR says:

      person died on 10-10-15. AY16-17 return is filed by legal heir.Now the income of dead person from bank FD is 11.71 lakhs and there is a tds too by bank . Is legal heir is liable to file return or what is the consequences.

  11. nisha says:

    SIR
    FILE KRNE KE BADD SHOW KYU NI HOTI DASHBOARD PE DECEASED PERSON KI ITR

  12. ramavtar says:

    dearsir pls confrom iam propritera clearing and farwading copany
    and use services tex and pay monthly asper my bill
    but inot use income tex file return pls guide us use with form
    and my income monthly 18000\- inculed my all exp. and my room/offce/
    my net yearly profit till o and not losecand not prfit
    but iam use my all exp.
    rent\offec rent
    fooding
    my 3 lic but blance nill
    pls confrom withc from use my it file returen any amount \0 blance \nill
    reg. ram

  13. Amitkumar Bavishi says:

    There are few documents that are accepted as Legal heir certificates, the authorities to issue them depends on the document.

    Generally, one of the certificate that is easily available is of surviving family members, its issued, by nagarpalika or municipality.

    And I am sorry I cant post the image of legal heir certificate, to maintain confidentially, however I can give you a copy of it by striking through on the personal info.

    just ping me your email id and I’ll send it to u.

  14. Rajesh,Mumbai says:

    The article does not state practical aspects.It is very easy to put in words than to get it done.Please reply to reader,s questions.
    Who are listed authorities who issue :

    1) The legal heir certificate issued by the Local revenue authorities.
    2) The certificate of surviving family members issued by the local revenue authorities.

    Like you posted screenshots, Could you please post a copy of above Certificate you already got for any of your clients ?

  15. paresh hah says:

    1) Can we file return as representative assesses.
    2) who are listed as the Local revenue authorities issuing legal heir certificate and what is the process?
    3) Can it be filed as physical copy signed by Representative of deceased as to avoid Legal heir procedure( Here it is not the question of sharing any property but only to disclose Income & pay Tax, fail to understand requirement of Legal heir Certificate by IT).
    Your views, guidence reply appreciated

  16. VED PRAKASH BANSAL says:

    legal heir are not permitted to file i tax return as decesed person are not liable to file return

  17. Gopalakrishna Gupta ESG says:

    Can we file return as representative assessee.
    Mother of the assessee died , now daughter can file mother’s return as representative assessee, instead of legal heir , advise.

  18. j udaipuria says:

    Sir, who are listed as the Local revenue authorities issuing legal heir certificate and what is the process ???

  19. ram babu says:

    Good info. Stepby step..thanks

  20. VENKAT says:

    too complicated particularly to some legal heirs living abroad. Better to take the help of an aluditor

  21. Ramesh Babu N says:

    Thanks for this nice Article. I have the following doubts :
    1. After a person is dead, when will IT Dept close his details ?
    2. If a person is sick and totally bed-ridden at the age of 97, when will IT Dept
    close his details and do not insist on his submitting IT Returns ? Is there
    anything in the rule book on this ? Such a sick person will NOT believe any
    ITPreparer or Auditor and is not in a position to sign or comprehend and give
    his mandate on financial matters. How to deal with such a situation ?
    3. IT Dept sends notices on such sick persons. How the notices be handled ?

    • Amitkumar Bavishi says:

      I am not aware of any rule book or alike regarding sick person.. however it would be worthy to note that as per Sec 140 Verification of ROI, in case individual is not capable to verify, then any person competent in his behalf can do it.

  22. A K Agarwal says:

    This should be specified as to the details of bank account to be filled up for deceased or legal heir and in case of provisional legal heir registration granred how the refund if any will be granted, relevant procedures etc

    • Amitkumar Bavishi says:

      Bank A/c details of the legal heir is to be provided & in case of provisional approval, it can be upgraded to permanent, by providing document (generally, legal heir certificate) as intimated by dept.

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