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– I have explained in the article on How to register as a Legal Heir on Income Tax e-filing website

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. Legal heir can file Income Tax Return & Tax Audit report as a legal heir.

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

Click here to Read other Article of Amitkumar Bavishi 

(Republished with Amendments)

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

  1. RAJIV says:

    My father aged around 88 years(Super Senior Citizen) was on bed since 14 April, 2016 due to cancer, broken spine, dementia(Alzheimer Disease), Parkinson, TB and lastly Pneumonia. He expired on 5.6.2017. Due to his illness, he could not file his ITS for the F/Y- 2015-2017, 2016-2017 and 2017-2018 . Banks have deducted TDS on his fixed deposits. What is the procedure of filing ITRs for F/Y- 2015-2017, 2016-2017 and 2017-2018 at this stage? Can we get refunds of TDS for all years?

  2. vswami says:

    HI
    see the comment @-
    « Older Comments
    vswami says:
    April 25, 2018 at 3:06 pm

    copied:-
    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

    re. item v- dos that mean , for filling /filing , digital signing is a MUST also for a LR; not only for ‘LH’ – author is requested to clarify !

  3. vswami says:

    OFFHAND

    The comment @ 9. by ‘MS Bhatt’, deserves a special noting. While one has not, despite a quick search made, been able to locate the cited Circular, the impression instantly given is that there has been some useful changes made in the computerized system in place @ ‘CPC’; so as to enable e’filing, as has been all along urged for, not only ‘LH’ to file tax return of a ‘deceased’, but also every other type of ‘LR’ (as envisaged by the law) to do so. With a view to, however, have such an impression firmed up, it might be necessary to locate the cited circular and ascertain what exactly are the changes so made to facilitate e’filng by any “LR’ , without any technical or other glitch, whatsoever.

    Coss Refer , among others, the previous posts, – say, the Posts dating back to years ago @ https://taxguru.in/income-tax/filing-ereturn-legal-heir-lh-dsc-revised-process.html

  4. MARIAPPAN says:

    If Deceased person having TDS for that year in his PAN Number its automatically transferred to legal hair PAN Number?

  5. MARIAPPAN says:

    1.Deceased person PAN account will be automatically closed or not?
    2.Legal hair also having income in the same assessement year he has file return for his income?

  6. geetha says:

    legal heir in IT
    PAN CARD OF LEGAL HEIR IS THERE
    DEATH CERTIFICATE IS THERE IN ENGHLISH
    LEGAL HEIRSHIP CERTIFICATE IS THERE IN ENGHLISH
    BUT THE DECEASED”S PAN CARD CANNOT BE TRACED
    WHAT IS THE WAY OUT TO ADD A LEGAL HEIR WITHOUT PAN CARD COPY OF DECEASED

  7. Shivangi Poddar says:

    Is it not possible to file ITR form without legal heir certificate? I have PAN card and other documents of the deceased assessee

  8. Vijayarajan S says:

    Dear Sir,
    By mistake we already filed the IT return of a deceased asses see through her pan number in last August, the return still shown in valid ,how we can rectify through the legal heir.
    Waiting for your valid reply.
    Regards
    Vijayarajan.s

  9. 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

  10. 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.

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