Every individuals needs to file their income tax returns year after year. Individuals having income more than exempted income needs to file Income Tax Return every year. But, it’s not only the livings that have to pay their taxes. Unfortunately if one of family members has died during the financial year and he/she was liable to pay tax, you might need to file a return on his or her behalf.
Section 159 of the Income-Tax Act lays down the liabilities of the legal representatives of a deceased person. In most cases, the individual’s spouse or eldest son/daughter assumes the status of legal heir or representative.
“As a legal heir, you have to file the return on behalf of the deceased for income earned till the date of death. Any income earned after the date of death is taxable in the hands of the legal heir or executor of the deceased’s estate,” The returns have to be filed as if the deceased had not died, in the same manner and extent as the deceased did. Benefit of basic exemption limit of income not chargeable to ax also can be taken.
For filing the income tax returns there are 2 vital things which need to be performed:
- REGISTERING AS LEGAL HEIR
REGISTERING AS LEGAL HEIR:
User should register as a Legal Heir to do e-Filing on behalf of the deceased. This is a new feature provided for Individual user. A Legal Heir can file Income Tax Return, View Status of Income Tax Return, ITR-V Acknowledgment and other filing status in respect of the Income Tax Return of the deceased person for the e-Filed Assessment Year
Following are the steps for registration of Legal Heir:
Step 1: Go to Income Tax Dept.’s Website –https://incometaxindiaefiling.gov.in
Step 2: Login to e-Filing portal using Legal Heir Credentials
Step 3: My Account – Register as Legal Heir
Step 4: Requesting
Select the Type of Request–New Request
Enter the details of Deceased, Select the files to upload, Attach a Zip File containing PDF of the scanned documents as mentioned below:
- Copy of death certificate
- Copy of pan card of the deceased
- Self Attested pan card copy and
- Legal Heir Certificate (Please refer below)
The legal heir certificate issued by court of law. The legal heir certificate issued by the Local revenue authorities. The certificate of surviving family members issued by the local revenue authorities. The registered will. 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 required to be in English/Hindi language and same needs to be duly notarized.
(maximum size of the Zip file should not exceed more than 26 MB).
Click Submit & You will get Acknowledgement from the Dept. with a Transaction ID
Step 5: Checking the status of request.
My Request List – My Request List
Select the Type of Request – Add Legal Heir Request
The status of the request can be seen here. There are 3 types of status that can be seen, Pending, Rejected and Approved.
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.
Following are the steps for filing income tax return
- Go to Income Tax Dept.’s Website – https://incometaxindiaefiling.gov.in
- Login to e-Filing portal using Legal Heir Credentials
- Go to e-File – Upload Return
- Fill the details and select the XML File
- PAN: Select the PAN of Deceased (Note: Dropdown list will show both PAN, Legal Heir as well as of Deceased)
- ITR Form Name: Select the ITR Form to upload (i.e. ITR 1, 2, etc….)
- Select Assessment Year
- Upload the XML File
- Legal Heir can digitally sign the ITR of Deceased using his/her DSC
- Click Submit
- 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”)
- Download ITR-V (if not e-Verified) Verify and send the Signed ITR-V to the CPC center.
Please feel free to get in touch at [email protected] for any further enquiries on the above