Income Tax Return of the Deceased by his Legal Heir
The Income Tax Return for a Deceased person has to be filed, If he/she has taxable income. His legal heir/representative needs to file the return on his behalf for the income earned till the date of his death.
The legal heir is the person who represents the assets of the deceased.
Legal heirs need to get registered at the income tax website for filing the return on behalf of the deceased.
Documents Required for Representative Assessee
- The registration of a legal heir is for filing an income tax returns on behalf of the deceased person.
- Please upload the PDF document (max 1MB) –death certificate, PAN card of the deceased, PAN card copy of legal heir and legal heir certificate
- The following documents will be accepted as a legal heir certificate.
- Legal heir certificate issued by a court of law
- A certificate, stating therein surviving family members, issued by the local revenue authorities.
- Certificate of family pension issued by the State/Central government
- The registered will
- The legal heir certificate issued by the local revenue authority.
- Letter issued by the Financial Institutional or Banking in their letterHead with Seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time of demise.
- To provide the Hindi/English Translation version of the will/Legal Heir Certificate, duly notarized, along with a copy of the original certificate.
Register as the legal heir
The legal heir has to register himself/herself at the income tax website.
Registration as a legal heir is mandatory for the e-filing of return on behalf of the deceased person.
PAN should be registered at the e-filing portal of both– the deceased person and legal heir.
However, if the deceased person PAN is not registered, then the legal heir can register on behalf of the deceased.
Following are the steps for the registration of Legal heir:
Step 1 – Go to the income tax department e-filing portal.
Step 2 – Using legal heir credentials login to e-filing portal
Step 3 – Register as a Representative under the ‘ My Account’ tab.
Step 4 –
- Select the type of Request – New Request
- Select the Add/Register as representative – “Register yourself on behalf of another person”.
- Select the category to register as Estate of the deceased.
Tax liability of the legal heir
The legal heir is responsible for paying tax liability on the income of the deceased. However, for taxes due, he can’t be made personally liable. The liability of the legal heir is limited to the extent to which the assets so inherited are capable of meeting the liability.
The legal heir is responsible for the penalty, fine or interest which the deceased would have been liable for. It means that the penalty proceedings for default by the deceased can also be initiated against the legal heir. However, his liability would be limited to the extent of the assets inherited from the deceased.
