Many times I have noticed that many of my professional colleagues faced this difficulty as to how they can file return in case of deceased person? Also recently the procedure of the same has been amended by the department. Hence today I am writing this article which will cover the procedure in depth.
Earlier there is an option named as “Register as Legal Heir” under “My Account” Tab into Income Tax Login. But now the department has been updated this facility and renamed it as “Authorize another person to act on behalf of self Or Register to act on behalf of another person” under “My Account” tab.
This facility has been introduced by keeping in mind the requirements of section 140, 159, 160, 168, 176, 178 etc. of the Income Tax Act, 1961 which envisages many situations where a person would not be able to attend to their Income Tax related affairs on their own. In such cases, their guardian or any other competent person can act on their behalf with specific authorisation.
Page Contents
What is the access criteria?
This will show us that what all portal access rights will get when they are representing another person or being represented by another person.
In case of deceased person:
Full Access except ‘Profile Settings’, ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’, ‘Register as Representative’ functionalities. Once Estate of the Deceased is fully distributed, the option to upload forms/returns of period subsequent to the year in which such distribution occurs is prevented
What is the process of Register yourself to act on behalf of another person?
| Steps | Particulars |
| Step 1 | Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in |
| Step 2 | Go to the ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’ |
| Step 3 | Select the ‘Request Type’ as ‘New Request’ and ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’ as ‘Register to act on behalf of another person’ and Select the applicable ‘Category to Register’ –> Click ‘Proceed’ |
| Step 4 | Enter the necessary details in the appropriate fields and attach the necessary supporting documents based on category. |
| Step 5 | Click ‘Submit’. A Success Message will be displayed confirming the submission of Register as authorized signatory Request. |
| Note: | 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 and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request. |
Documents Required to be submitted while making request
- Copy of PAN card of the ‘Estate of deceased’
- Copy of PAN card of the ‘Executor’
- Court order appointing the executor/s or Will of the deceased in which the executor particulars have been furnished or written agreement of survivors appointing the Executor.
- Copy of Death Certificate of the deceased, if available (Non-Mandatory)
Details required to be provided in the portal
- PAN of the Estate of Deceased
- Name of the Estate of Deceased
- Date of Incorporation of the Estate of Deceased
- PAN of the Deceased
- Date of Death of the Deceased
- Surname of the Deceased
How to view the status of the request?
Perform the following steps to view the request raised under ‘Register to act on behalf of another person’:
| Steps | Particulars |
| Step 1 | Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in |
| Step 2 | Go to the ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’ |
| Step 3 | Select the ‘Request Type’ as ‘View Request’ and select the ‘Authorize another person to act on behalf of self Or Register to act on behalf of another person’ as ‘Register to act on behalf of another person’ and Select the appropriate ‘Category to Register’ ⇒ Click ‘Proceed’ |
| Note: | Click on the ‘Transaction ID’ hyperlink to view the details of the request. Under ‘Status’ column, the status will be displayed as: • Pending, Or (Request is pending with Income Tax Department (ITD)) • Approved (Request is approved by ITD) |
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)
Author Bio
What I have to submit for these two :
1. Copy of PAN card of the ‘Executor’
2. Court order appointing the executor/s or Will of the deceased in which the executor particulars have been furnished or written agreement of survivors appointing the Executor.
Please reply asap
Thanks in advance.
my father passed away on June 8th 2021, one of his tax practitioner filed ITR as live on August 2021. not by legal heir. so how we can resolve this issue. kindly please reply me.
My mother died in January 20.
I want to register myself as representative for filling itr of my mother.
For register myself wether login in my pan number or my mother Pan number.
Sir,
My father, a pensioner died in 15th April 2021. My mother , will do the ITR filing of A.Y. 2021-22 on behalf of my father. To register my mother as representative, from which account to use? To login into my father’s account or to open a new account for my mother and from there representative papers will be sent?
Sir, pl help.
Also, if the balance tax to be paid for my father before filing return, then PAN no of my late father to be used or my mother?
One of my client mother died in the month of Sep 2020 and return for the year 2019-20 (20-21 A.Y) is not yet filed. Now we can file it in the legal heir name or in the name of mother. pls clarify (mother is alive in the total financial year so …)
My son had a road accident in which he could not survive,he was salaried and filling IT retunrs for three
continue years Pl. advise me how can i file a claim
ssue Related to Executor Appointed by Will
Mr.A (Close relative of Mr.B) Appointed as Executor of the Property by Mr. B in 2016 and letter of Administration received from court in Sept 2018 after the death of Mr.B.
The property was originally purchased by Mr. B in 1974 at around Rs.36000/- and it was sold by Mr A executor in Feb 2019 at Rs.30 Lacs (In Will it was directed to give on rent or sale of property and distribute the consideration among 5 persons in certain %)
Now what is the effect of capital gain of around Rs.29 lacs in the hands of Mr.A executor as registry was done by him and what is the effect of the share from this consideration of 1/5th part in Mr A’s hands and others) Amount was distributed in the month of June’2020.
My Father was died on 21.02.2019 and his income tax return is filed for the financial year 01/04/2018 to 31/03/2019 (A.Y. 2019-20) by my mother as representative assessee. But now in the Financial Year 2019-20 (A.Y. 2020-21) the bank has deducted the t.d.s. on payment u/s 194A against deceased person’s pan. Income tax Department has shown in e-portal the representative assessee can not file 2nd time on behalf of deceased assessee. Now my question is how my mother can claim the T.D.S. which is deducted under the pan of deceased assessee. Please resolve my query sir. thanks
Deseased one grand daughter received SCSS money as nominee. Is she be the legal heir to claim the TDS refund of Rs. 8000/- .Deseased have five sons.please reply.
My Father-in-law was died on 17.03.2019 and his income tax return is filed for the financial year 01/04/2018 to 31/03/2019 (A.Y. 2019-20) by my mother-in-law as representative assessee. But now in the Financial Year 2019-20 (A.Y. 2020-21) the employer has deducted the t.d.s. on payment u/s 192 against deceased person’s pan. Income tax Department has shown in e-portal the representative assessee can not file 2nd time on behalf of deceased assessee. Now my question is how my mother-in-law can claim the T.D.S. which is deducted under the pan of deceased assessee. Please reply my question.
I have also been through the mill. The Government is really stupid in imposing so many conditions to file ITR of a deceased person particularly tracing the PAN Card. What will happen if NO ITR is filed?The Government cannot go against the Legal Heirs as they have not yet been identified. Finally the Department will launch a big issue and take away everything. An Affidavit to say that he is filing as a NOMINEE and responsible for all consequences should be sufficient. I am sure that there must be plenty of dis continued cases
@vswami
To Hasten and ADDon (:
Q
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.
UQ
REACTION (to share own sporadic thoughts) :
A) 1. < Reference is obviously to PROBATE – that is a certification by court of 'WILL'- Does that imply, a person not being a 'LH', is still required to go to court and obtain a PROBATE, simply for the sake of honestly and voluntarily filing the ROI of deceased; further, even though otherwise obliged to so by virtue of the scheme of mandatory provisions specially governing 'LR's of any type, – regardless of he being not a 'LH', as covered therein.
B) 2. and 3.< On what basis / strength of what authentic document, or any INFO., obtained and available on its RECORD, and maintained in the normal course, the LRA can be regarded or expected to be in a position to issue any 'CERTIFICATE',- more so 'independently ‘and 'authentically' ?
C) 4. < Would not be available, if the person, in a given case, has died 'intestate'.
Even if there is a 'WILL’ produced, how the IT Department, without a PROBATE from court, can prudently proceed on the premise that IS the only or last WILL of deceased, so as to be sanely relied upon?
Further, is it the expectation or compulsion that a 'WILL' should have been necessarily 'REGISTERED'; albeit, there is no such compulsion otherwise and hence might not have been considered necessary or imperative to have done so?
D) 5. Every deceased person may not be a 'Family Pensioner'/ or of Central or State Govt.,- so as to enable anyone, in a given case, to seek and have a certificate issued, as envisaged?
OPEN invite to spare and share if anyone were to have thoughts / /viewpoints, to disagree, for better logic or reasoning ?!
Author/ ADMN./ TG- TEAM
A) Some of the queries of READERS raised between July, and Dec, 2018 do not seem to be without marits. Suggest to try and clarify for THE COMMON GOOD.
B) Observe that most comments/points of common concern personally posted/ shared do not seenm to have been squarely met / set right even by the ITD.
To focus on, the point of grave doubt raised as to why in the case of a person who is not a ‘LEGAL HEIR’ within its legal meaning- such as, a ‘NOMINEE’ or any other person specified to be responsible as a ‘LR’ – should be obliged to comply with the requrement of furnishing any of the listed documentation or as accepted documentation,. And more importantly , why a ROI of deceased filed by any such person,- not being a ‘legal heir’ , without filing any of the documentation indicated to be ácceptable’- should be taken on ecord , tentatively; that is, not as return, finally filed for all purposes of the IT Act.
Further, if cliosely looked at, and critically examined, procuring any of the documentation will prima facie, apart from cost factor that indisputably enatals, prove a time/energy consuming formality; besides, in the ultimate abnalysis, might prove simplicitically a formality ‘ón paper’, with no purpose to serve- either in the interests of the IT Department or anyone else having a vested interes in its straight forward and genuine meaning !
Differently viewed, that could serve only the purpose of a fresh avenue for ‘corruption’ and its perpetuation commonly faced with by any honest tax payer ?!
OPEN /Invite to EDIT
Very helpful article and useful. Practically explained. I have a query, Whose bank account details are to be given for refund if any? As the deceased assessee bank account is closed at the time of filing ITR. Thanks.
for how may years IT returns of the dead person can be filed? As per cpc it is allowing for only one year to file deceased persons’ return
Sir, CPC still not allowing to file ITR on behalf of deceased , for more than a year.
In my case, date of death is 25.08.2020. So I filed ITR as representative assessee for FY2019-20. Now employer issued form 16 for salary from April to 25.08.2020. but now I dont know how file ITR as representative assessee for FY2020-21.
Pl help
There one change in legal heir certificate is legal heir can get certificate from Bank/financial institution as jointholder/nominee. And it is valid document to register as Legal Heir. I want to ask one question that after death of Assessee, how many year the legal heir can file the Return of Deceased Person ?
Legal Documentation indicating the Executor or claiming heirs:
A copy of the certified Court Appointment.
what does it mean?A copy of a certified /notarized Small Estate Affidavit that lists the accounts.A copy of a certified /notarized Small Estate Affidavit that lists the
Assesser died on 8/7/2015. Can the L/H file return for AY.2017-18?
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?
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 !
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
If Deceased person having TDS for that year in his PAN Number its automatically transferred to legal hair PAN Number?
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?
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
I have the same problem. Please tell me also if you get a solution.
Is it not possible to file ITR form without legal heir certificate? I have PAN card and other documents of the deceased assessee
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
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
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.
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.
.
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.
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?
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 ?
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 ?
: 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
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….
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.
SIR
FILE KRNE KE BADD SHOW KYU NI HOTI DASHBOARD PE DECEASED PERSON KI ITR
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
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.
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 ?
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
legal heir are not permitted to file i tax return as decesed person are not liable to file return
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.
Sir, who are listed as the Local revenue authorities issuing legal heir certificate and what is the process ???
Good info. Stepby step..thanks
too complicated particularly to some legal heirs living abroad. Better to take the help of an aluditor
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 ?
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