Once an individual passes away, it is the responsibility of his legal representatives to file the deceased's tax return. This is mandated under Section 159 of the Income Tax Act.
Registration on website
This can be accessed on https://incometaxindiaefiling.gov.in/e-filing/UserLogin/LoginHome.html. The legal heir should register the deceased person's PAN and legal heir's PAN on the e-filing portal and do an e-filing of the deceased's return. The legal heir has to login into the e-filing application, go to 'My Account' and 'Register as Legal Heir'.
Details and documents
The legal heir needs to provide details as required and attach a zip file containing following documents. The file cannot exceed 1 MB.
> Copy of death certificate
> Copy of PAN card of deceased person
> Self attested PAN copy of the legal heir
> Legal heir certificate. This could be in the form of a legal heir certificate issued by the court or local revenue authorities or a registered will or a family pension certificate issued by the government.
Verification, approval
The request is forwarded to an e-filing administrator. The administrator reviews the documetns and approves or rejects the request as the case may be. A confirmation email is sent to the registered email id informing the status.
Filing of return
After completion of registration as legal representative, income tax return of the deceased can be uploaded using the legal heir login.
Refunds
Refunds are credited to the deceased person's bank account. The nominee can access these funds after completion of requisite procedure with the bank.
Points to note
> The legal representative of the deceased individual assessee is personally liable for any tax payable by the deceased.
> To pay the tax, the legal representative can create a charge on the assets/estate of the deceased that has come to his possession after the person's death.
The content is courtesy Centre for Investment Education and Learning (CIEL). Contributions by Girija Gadre, Arti Bhargava and Labdhi Mehta.
Registration on website
This can be accessed on https://incometaxindiaefiling.gov.in/e-filing/UserLogin/LoginHome.html. The legal heir should register the deceased person's PAN and legal heir's PAN on the e-filing portal and do an e-filing of the deceased's return. The legal heir has to login into the e-filing application, go to 'My Account' and 'Register as Legal Heir'.
Details and documents
The legal heir needs to provide details as required and attach a zip file containing following documents. The file cannot exceed 1 MB.
> Copy of death certificate
> Copy of PAN card of deceased person
> Self attested PAN copy of the legal heir
> Legal heir certificate. This could be in the form of a legal heir certificate issued by the court or local revenue authorities or a registered will or a family pension certificate issued by the government.
Verification, approval
The request is forwarded to an e-filing administrator. The administrator reviews the documetns and approves or rejects the request as the case may be. A confirmation email is sent to the registered email id informing the status.
Filing of return
After completion of registration as legal representative, income tax return of the deceased can be uploaded using the legal heir login.
Refunds
Refunds are credited to the deceased person's bank account. The nominee can access these funds after completion of requisite procedure with the bank.
Points to note
> The legal representative of the deceased individual assessee is personally liable for any tax payable by the deceased.
> To pay the tax, the legal representative can create a charge on the assets/estate of the deceased that has come to his possession after the person's death.
The content is courtesy Centre for Investment Education and Learning (CIEL). Contributions by Girija Gadre, Arti Bhargava and Labdhi Mehta.
Source:-The Economic Times
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