Rules for filing Income Tax Return (Indicative Image)
Don’t be surprised Income tax can also be levied on a deceased person. Such is the rule. If the income of that person was taxable while he was alive, then even after his death, Income Tax Return (ITR) has to be filed. The responsibility of filing the return lies with the heir or heir of the deceased person. The income earned by that person till the date of death, his ITR will have to be filed.
It has some special and important rules. The legal heir or heir of the deceased person shall register himself on the Income Tax website and state that he is filing the income tax return on behalf of the deceased as a legal heir. Here the legal heir or heir means the person whom the deceased has made in his life as the owner of his properties through paperwork. Sometimes there are differences of opinion regarding the nominee and the legal heir. In the eyes of the law there are few papers which prove whether one is a legal heir or not.
Court has issued a legal heir certificate, a legal heir certificate from a local revenue authority, a certificate issued by a local revenue office in the name of the surviving family members, the deceased has written the name of the heir in the will, the state or If the certificate of family pension has been issued by the Central Government, then the person can claim his succession.
register as an heir
- First of all go to the e-filing portal of Income Tax Department
- Enter all your information as legal heir
- Go to My Account and register yourself as a representative
- Select New Request, on Add/Register select your representative Register yourself on behalf of another person”
- Go to category Estate of Diseased
- Now a page will open in which the name of the deceased, PAN of the deceased etc. will have to be filled.
These documents will be needed
- copy of death certificate
- Copy of PAN card of the deceased
- A copy of the PAN card of the legal heir will also have to be attested.
- legal heir certificate
After that press the submit button. A message will come from the tax department with a transaction ID. Once your request is approved, you will get the legal heir record.
How to File ITR
- Download the ITR form issued for the deceased from the Income Tax site. Fill it and convert it to XML file
- Now go to the Income Tax website https://incometaxindiaefiling.gov.in
- Enter all your information as legal heir here
- Go to e-file and upload the return
- Where PAN is mentioned, write the PAN of the deceased and select XMS file
- Fill in ITR Form Name as ITR 1, 2, 3 or the deceased as eligible
- Now fill assessment year
- upload this xml file
- The legal heir can digitally sign the ITR of the deceased. For this the heir will have to use his digital signature certificate
- Finally hit the submit button
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