Article

Procedure: How to Register as Legal Heir for Filing Tax Return for Deceased
July 25 , 2013

1. When a person dies his legal heir is responsible for filing income tax returns and pay tax dues of the deceased. This is because the deceased's assets are transferred to the legal heir and he automatically becomes the assessee for the deceased's income. Section 159 of the Income Tax Act lays out the liability of legal representatives of an assessee who has passed away.

2. To be able to do this first of all you need to register with the tax department as legal heir of the deceased.

  1. PAN card copy of the deceased, Death certificate, Legal heir certificate and your PAN card copy attested by self should be submitted for registering as legal heir with the I-T department.
  2. Legal heir certificate is issued by the Tehsildar. Issuing takes 15 days to 1 month. While applying in the prescribed form you should submit accompanying documents like death certificate, service record from employer, affidavit on stamp paper, identity card and copy of last page of ration card.

  1. Log on to www.incometaxindiaefiling.gov.in and log in with your registered id (create one if you do not have one). On the main screen, on the top menu bar choose My Account, then from the dropdown menu click on Register as Legal Heir.
  2. Now fill in mandatory details such as PAN, date of birth and surname of the deceased.
  3. Scan and attach zip folder, containing the 4 documents mentioned above, with size not exceeding 1 MB.
  4. On submitting request to the administrator it will be approved (or rejected) after reviewing. A confirmation mail will be sent to your registered email id. Once you get approval you can upload ITR form of the deceased through your login id. You can view status of your request in the My Request List menu on the top bar.

  1. In this case you would have to visit Assessing Officer and submit request to him providing documents mentioned above.
  2. On getting AO's approval you can file returns for your deceased as legal heir.

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