Filing Income Tax Returns is mandatory for every person whose income exceeds Basic Exemption limit. It is even mandatory that the 'Deceased Person' ITR should be filed for the year in which he / she died. The responsibility of filing returns for the deceased person depends on the Legal Heir. Know more on How to Register, required Documents, ITR Filing Process for the Deceased
While this document covers 'how to file ITR for deceased', refer Tax Implications for a Deceased Person.
1. Register as Legal Heir of Deceased Taxpayer
The Legal Heir needs to follow the below steps to register as Legal Heir.
- Login to https://www.incometax.gov.in/iec/foportal/
- Go to My Account and click on Register as Representative.
- Select the Request Type as New Request and select the category to register as Deceased (Legal Heir)
- Enter the details of PAN, Surname, First Name and Middle Name of Deceased and Date of Death
- Enter the Bank Name, Account Number, IFSC Code and Account Type (Savings/Current) of the Legal heir
- Upload the following documents.
- Copy of PAN of Deceased
- Copy of PAN of Legal Heir
- Copy of Death Certificate
- Copy of Legal heir as per the norms.
- Copy of order passed in the name of deceased (It is mandatory only if reason for registration is Filing an appeal against an order passed in the name of deceased)
- Copy of order/notice (It is mandatory only if the reason for registration is Filing of return of income/form of period in which deceased was alive through condonation request (or) A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased)
- Click on Submit. A Success message will be displayed confirming the submission of request to register as Legal heir.
Note:Request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.
2. Documents eligible for Legal Heir Certificate
Following are the documents that will be accepted as Legal Heir certificate
- The Legal Heir Certificate issued by Court of Law.
- The Legal Heir Certificate issued by Local Revenue Authorities
- The Surviving Family members certificate issued by the Local Revenue Authorities
- The Registered Will
- The Family pension certificate issued by State/Central Govt
3. Filing ITR for Deceased after registration of Legal Heir.
- Once the Legal Heir registration is done, Legal Heir needs to login to his Income Tax e filing portal.
- After Login, Select as Representative of Deceased (Legal heir)
- Go to e file, Click on Income Tax Return and select the Assessment Year, ITR form and Submission Mode and upload the XML
- After uploading XML, do the E verification through Aadhaar OTP or through Bank or Net banking or Digital Signature.