I am a Legal heir; how should I file my Income Tax Return?

It is not an easy job to get Legal Heir Certificate from the Civil Court as it takes some time depending on the availability of dates. The legal Heir must provide Notarized Affidavit in order to file income tax return on behalf of deceased. 

  Following Procedure is suggested to file Income Tax Return:

• Firstly, you will have to file an application to the civil court for getting Legal Heir Certificate.
• In the meantime, you need to get an affidavit notarized on stamp paper of requisite amount.

           Documents required for affidavit are as follows-

• Death Certificate of the deceased assessee
• PAN of deceased person
• Self-attested PAN of the applicant.

 Once you are done with the Affidavit part, you should register yourself as legal heir at http://www.incometaxindia.gov.in

 Here’s is the Procedure for registration as Legal Heir for filing Income tax return on behalf of Deceased person

• Step 1 − LOGIN to e-Filing application and you can go to ‘My Account’ –> Register as Legal Heir.
• Step 2 – Next, you need to provide the necessary details and attach a zip file containing documents mentioned below. Note: The zip file attachment should not be more than 1Mb.
• Copy of the Death Certificate of the deceased assessee.
• Copy of PAN card of the deceased assessee.
• Self-attested PAN card copy, of Legal Heir.
• Affidavit in the presence of a Notary Public.

• Step 3 Click Submit once you have entered the details.
• Step 4 Once you do it, the request will be sent to the e-Filing Administrator.
• Step 5 The e-Filing Administrator will verify your request and approve/reject accordingly. An e-mail is sent to the registered Email ID. E-Filing Administrator may approve someone as a Temporary Legal Heir or Permanent Legal Heir, based on the documents provided by the Legal Heir.
• Step 6- One can check the status of his/her request by going to “My request” tab.
• Step 7- Once you get the E-filing Administrator's approval, and after adding his/her PAN in the verification part in ITR form, the return of the deceased can be uploaded through Legal Heir’s login.
• Step 8- After this, the Legal heir has to validate and generate the return in XML format and upload the same using self-login.

Temporary Legal Heir/ Permanent Legal Heir

A person is considered as a Temporary Legal Heir when the person fails to submit any one of the five Legal Heir certificates that are mentioned in Step 2. The Temporary Legal Heir is only allowed to upload ITR/Forms and he/she will not be able to access all other services, which includes asking a CA to submit audit forms on behalf of the deceased.

A person is considered as a Permanent Legal Heir when the person submits any one of the five Legal Heir certificates mentioned in Step 2.

• The Permanent Legal Heir can file Income Tax Returns/Forms.
• His/her can view the status of Income Tax Return, ITR-V Acknowledgment and other proceedings
• You can add CA to submit audit forms.

 Worried about your income tax return? We can help. Reach us here.

Is it necessary to file Income Tax Returns within the due date?

Yes, it is suggested to file Income Tax Returns within the due date to avoid Interest payment for filing after the due date. If you have failed to file your return you can file the belated return before the expiry of one year from the end of the assessment year.

 Worried about your income tax return? We can help. Reach us here.