How to file ITR for a deceased: If a person whose income is above the threshold limit dies, then his/her legal heirs have to clear the tax dues. Here, we will tell you about the procedure, documents and steps to file ITR for a deceased person.
How to file ITR for a deceased: Every salaried person whose total income exceeds the basic exemption limit has to mandatorily file the ITR. If a person whose income is above the threshold limit dies, then his/her legal heirs have to clear the tax dues. Here, we will tell you about the procedure, documents and steps to file ITR for a deceased person.
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How to file ITR for a deceased
Step 1: Log in to ‘e-Filing’ Portal’s official website–https://www.incometax.gov.in/iec/foportal/
Step 2: Go to the ‘My Account’ menu located followed by clicking on ‘Register as Representative’
Step 3: One needs to select the ‘Request Type’ as ‘New Request’ and select the ‘Category to Register’ as ‘Deceased (Legal Heir)’ and then click ‘Proceed’
Step 4: Click on ‘Submit’. Once done, a success message will be displayed confirming the submission of a request to ‘Register as Legal Heir’.
One needs to note that the request is sent to the e-Filing admin for approval.
The e-Filing Admin then checks the authenticity of the request details and accordingly may either approve or reject the request. Upon approval or rejection, an e-mail and SMS are sent to the user who raised the request.
Read More: ITR Filing: You Can Avail Standard Deduction Of Rs 50,000, Check Details
Documents required for filing an ITR of a deceased person
- PAN of the Deceased
- The surname of the deceased
- Middle Name of the deceased
- First Name of the deceased
- Date of Death
- Bank account details of Legal heir
Who is a legal heir?
In the eyes of the law, a legal heir is a person who represents the assets of the deceased. Here is the list of documents accepted as legal heir proof:
- The legal heir certificate issued by the court of law
- or the Local revenue authorities.
- The certificate of the surviving family members issued by the local revenue authorities.
- Registered will of the deceased
- The family pension certificate issued by the state or central government.
- The common certificate available is the certificate of surviving family members issued by the local revenue authorities. This certificate is usually issued in a regional language, so the legal heir is required to translate it into English or Hindi and get it duly notarised.
(With inputs from Income Tax official website)
