In 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.
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
Step 4 -Requesting
i. Select the Type of Request – New Request
Step 5 Checking the status of request.
iv. The status of the request can be seen here. There are 3 types of status that can be seen, Pending, Rejected and Approved.
(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
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.
Download the Schemea of ITR Form applicable to the deceased, fill the ITR Form and Generate XML file.
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
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” )
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
(Republished with Amendments)
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018