Amitkumar Bavishi

Amitkumar BavishiMany 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.

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)

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45 Comments

  1. GANDHI MOHAN BHARATI says:

    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

  2. vswami says:

    @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 ?!

  3. vswami says:

    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

  4. ASHOK G U says:

    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.

  5. M.R.JAGADISH RAO says:

    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

  6. Ashok J Sarvaiya says:

    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 ?

  7. Michelle says:

    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

  8. 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?

  9. 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 !

  10. 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

  11. 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?

  12. 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

  13. 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

  14. 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

  15. 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.

  16. 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.
    .

  17. 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.

  18. 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?

  19. 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 ?

  20. 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 ?

  21. 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

    1. 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

  22. 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….

  23. 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.

    1. 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.

  24. 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

  25. 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.

  26. 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 ?

  27. 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

  28. 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.

  29. 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 ?

    1. 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.

  30. 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

    1. 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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