Yes. First, the legal heir has to obtain a DSC in his own capacity. The DSC of the legal heir, so obtained can be registered in the ITD e-filing website as follows: The details of Legal heir and the deceased assessee, such as :

  • PAN
  • First Name
  • Middle Name
  • Last Name
  • Date of Birth
  • Father’s First Name
  • Father’s Middle Name
  • Father’s Last Name
  • Mobile Number

Legal heir - deceased assessee - DSC

have to be sent through e-mail to efiling.administrator@incometaxindia.gov.in along with the documentary evidences (in scanned format) i.e. death certificate of the deceased assessee. After receiving these details by the e-filing administrator, the Legal heir’s PAN will be linked to the deceased assessee and a confirmation email will be sent to email id of the Legal heir and then only, the return of the deceased assessee can be filed electronically by Legal heir.

(Republished With Amendments)

Checkout the Procedure of E- Filing Of Income Tax Return from here

More Under Income Tax

16 Comments

  1. vswami says:

    @G.PADMANABHAN
    To Add: Refer the several comments supplied on this website @https://taxguru.in/income-tax/register-legal-heir-file-income-tax-return-behalf-deceased.html –

  2. vswami says:

    @G.PADMANABHAN
    To Add: Refer the several comments supplied on this website @https://taxguru.in/income-tax/register-legal-heir-file-income-tax-return-behalf-deceased.html

  3. Prasad says:

    Hi sir , I have few doubts on filing of returns of a deceased person 1. Is it mandatory to register legal heir for the purpose of filing? 2. If at all the actual legal heir files returns on behalf without registration, is their any penalty, if so what is nature of penalty? 3. How many days are required to approve legal-heir registration by e-filing administrator? 4. During that process of approving, can legal heir file in the name of deceased .I.e., pending approval. 5. Is it possible to file offline instead by enclosing all necessary documents? Kindly answer

  4. vswami says:

    Looking through this and other write-ups enthusiastically displayed over a period of recent years, informing about the plethora of government notifications issued, purporting to act in exercise of its vested powers under inter alia Sec. 139 D of the IT Act, in one’s conviction as openly shared with the sole objective of ‘the common good’, the common thread passed through all of them , unwittingly so, is THIS: The subtle distinction between the two concepts of relevance being “LEGAL HEIR” (LH) and
    LEGAL REPRESENTATIVE” (LR) has been abjectly and impudently over sighted. In short, the distinction lies in the fact that, in the eyes of law in general, and of income-tax in particular, a LR in a given case could be a LH as well, but that is not to say, al LRs are or need to be LHs.

    For an illustration of the series of consequences , which otherwise could have been easily avoided, if so care, suggest to mindfully consider the viewpoints shared in previous posts.

    Invitation to practicing professionals, infield practice and acting as advisors, to closely study and enlighten, based on their expert experience, the not-so-well -informed taxpayers, -it is ironic,- has so far remained un-responded to; reasons are unknown.

  5. vswami says:

    Contd.

    The quoted portion is utterly confusing. No way to
    reconcile- in one place it talks of ‘evidences’ , in plural. Closely on the
    heels, says “I.E. DEATH CERTIFICATE”, in singular.

    No clarity; instead, highly misleading/messed up. To know why, see the ongoing discussion elsewhere, wprt > How to register as a Legal Heir on
    Income Tax e-filing website

  6. p k chauhan says:

    Can anybody become legal heir..inspite of being an assessee himself. Should he file separate returns for self and in the capacity of Legal heir..?

  7. Govind Singla says:

    Dear Friends,

    I need to proper understanding regarding, on-line filling of ITR of deceased person by spouse. As i read above mentioned process, but still i want to ask that whether, it is mandatory to obtain “DIGITAL SIGNATURE” by spouse (Legal Heir) ?

    Is it possible to submit ITR (online) and deposit (Copy of return) by post with signature of Legal Representative.

    Pl guide me ASAP, so that i can proceed for further details.

    Thanks & Regards,
    GOVIND SINGLA
    07827752025

  8. Paras Chhajed says:

    Now the ITD requires to attach legal heir certificate in case of filing of return of deceased assessee. Let me know how to obtain Legal Heir Certificate and which authority shall issue such certificate in Chhattisgarh state. Thanks

  9. Ashok Shah says:

    A proprietorship firm (say A & Company) is converted into partnership firm (name remaining same A & Companyu) . The firm’s name is registred with various big Public SEctor undertakings as well as MNCs.

    On conversion, the firm has got its own PAN number, which earlier it was working with Proprietor’s PAN number. Now, inspite of informing all the Customers, they are deducting TDS and depositing (by default because of their ERP limitation) the TDS in old PAN (proprietor’s PAN), where as bills are raised from the Partnership Firm and new PAN is mentioned on the face of bill.

    Customer refuses to file the correction statement and has asked to claim refund in propreietorship firm’s name and has requested for complying various formalities for registering new vendor code and old code needs to be blocked.

    How to deal with such situation?. Besides, in proprietorship firm, they will automatically add the proportionate amount to income of the firm and in parntersip firm’s assessment, they will demand additonal tax. Please guide.

  10. G. Padmanabhan says:

    The article is not complete.The clarification given by e-mudra talks about getting a non-PAN-DSC and then send the mail to the authorities.

    Please find the clarification received with regard to an Individual applicant who has passed off and the return needs to be filed under the auditable category.
    ” This is regarding cases where the assesse has died and digital signature is mandatory u/s 44AB. In such cases, the legal representatives (LR) has to get a non-PAN-digital-signature in his own name.

    After getting the non-PAN-DSC in his own name, the LR will have to send an e-mail to efiling.administrator@incometaxindia.gov.in/efiling@incometaxindia.gov.in mentioning the name,PAN,DOB of deceased and LR with scanned attachment of the death certificate of the deceased. IT Dept. will verify the PAN details and make an entry in EF. A confirmation to this effect will be sent to the originating e-mail-id.

    The LR will now be able to login to the user id of the deceased and update the digital-signature with his own non-PAN-DSC. While preparing the e-Return, the LR has to enter his own-PAN in the verification-part of the e-return.”

    ————-

    G.PADMANABHAN
    Partner
    Padmanabhan Prakash & Co
    Chartered Accountants
    5, Smith Road, Second Floor
    Chennai 600002
    Cell: (0) 98411 28761
    Ph:(044)28523905, 28410458

    1. vswami says:

      Hello Sir
      According to available information, what you have referred to seems to be only for ‘auditable category’; not the rest of the whole lot of LRs.. The CPC does not seem to have made any change in the system for enabling other types of LRS- that is other than ‘LH’s to e’ file. Any information to the contrary , in case you have, for sharing with the co- readers!

  11. CA Akhilesh Mundra says:

    Sir,

    In one of my case I have already mailed the required details 4-5 days back on the mail ids given above but till date I have no reply from the department & the PAN in the DSC registration field of the assessee has also not been updated.

    On talking with ASK official they said the department will modify the same & instructed me to send a reminder mail for the same. Further they don’t have any contact details to whom we can contact in this matter.

    I have already send three reminders, Can any one suggest me a better recourse.

    Regards,

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