Taxontips
No Result
View All Result
Sunday, May 28, 2023
Login/ Register
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Talk to an Expert
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
No Result
View All Result
Taxontips
No Result
View All Result

How to register as a legal heir on e filing website and file Income tax return | Who can register as a legal heir?

Income tax Expert by Income tax Expert
February 13, 2021 - Updated on February 22, 2021
in Income Tax News
0
How to register as a legal heir on e filing website and file Income tax return | Who can register as a legal heir?
109
SHARES
1.4k
VIEWS
image_pdfPDFimage_printPrint

Although the soul of the person leaves the body after his/ her death but the Income tax department can still recover tax from his/ her legal heir on the income of the  deceased person or recover any disputed tax from the property of the deceased person.

Thus, the legal heir has to file the Income tax return of a deceased person if his or her income exceeds the taxable amount for the years when he was alive.

Let’s say for example a person died on 1st July 2021 before filing return of income for FY 2020-21 then in that case his/ her legal heir will have to file the return of income for FY 2020-21 as well as FY 2021-22 if the income of the deceased person was above taxable limit.

Now this is not like clubbing of income where the legal heir has to include income of deceased in his income. He/ she needs to just file the income tax return of behalf of the deceased i.e. all the slab rates, deduction under chapter VI-A and exemptions will be separate for the deceased person, it’s just that the legal heir shall file/ sign the income tax return on behalf of the deceased person.

So let’s under how/ where can a person register as a legal heir and what documents would be required to file Income tax return.

To Register as Legal Heir perform the following steps:-

  1. Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
  2. Go to the ‘My Account’ menu located at upper-left side of the page > Click ‘Register as Representative’

Select the ‘Request Type’ as ‘New Request’ and Select the ‘Category to Register’ as ‘Deceased (Legal Heir)’ > Click ‘Proceed’

Provide the following details:

  • PAN of the Deceased
  • Surname of the deceased
  • Middle Name of the deceased
  • First Name of the deceased
  • Date of Death
  • Bank account details of Legal heir

Note:
The user should select the ‘Reason for Registration’ if the date of death entered is for a period for which return filing timelines have lapsed u/s 139.

Attach the following documents as attachments against the hyperlink provided for the same:

  • Copy of the PAN card of Deceased
  • Copy of the PAN card of the legal heir
  • Copy of Death Certificate
  • Copy of Legal Heir Proof from the below list:
    • Legal Heir Certificate issued by Court of Law /Local Revenue Authority.
    • Surviving family member certificate issued by the Local Revenue Authority.
    • Family Pension certificate issued by Central/State Government.
    • Registered will.
    • Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.
  • Copy of the order passed in the name of the deceased (Mandatory only if the reason for registration is ‘Filing of an appeal against an order passed in the name of deceased’).
  • Copy of the order /notice (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 ‘Submit’. A Success Message will be displayed confirming the submission of request to ‘Register as Legal Heir’.

 

Thus, from the above it is clear that this can not only be used for filing return of income but for fighting any case or appeal in the name of deceased.

Here it is important to note that it is not important to be a relative of the deceased to register as a legal heir even a person who is not a relative can register as a legal heir using or letter from the Bank.

Getting a letter from a bank as mentioned above is the most easy way to register oneself as a legal heir.

If more than one person are legal heir of a deceased person they could decide on one person who would file income tax return and represent the deceased person or form an AOP of the property of the deceased and file Income tax return accordingly.

If the income tax return is not filed within due time and there is a tax liability then the Income tax department can recover the same from the property of deceased person.

 

Thus, do remember that one needs to file Income tax return for the deceased within the time limit and slab rates as would have been applicable to deceased person when he/ she was alive and no special relief or treatment is available to the deceased person.

 

If you need any professional assistance or consult a Chartered Accountant CLICK HERE.

image_pdfPDFimage_printPrint
Previous Post

Handbook on FAQ on SEBI Listing obligation and disclosure requirement by ICAI

Next Post

What is Section 194Q- TDS on sale of goods introduced by Budget 2021? TDS u/s 194Q vs. TCS 206C(1H)

Related Posts

Amendment in provisions relating to taxability of income of trust by Finance Act, 2021
Income Tax News

Extension in time limit for filing Form 10A, 10AB, 10BD, 10 etc. in relation to trust under Income tax act

May 26, 2023
Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-
Income Tax News

Government issues guidelines to calculate net winning for section 194BA of the Act [Read circular]

May 23, 2023
Income Tax News

CBDT proposes changes to Rule 11UA in respect of ANGEL TAX- Also proposes to notify Excluded Entities

May 20, 2023
IT Department to release all pending income tax refunds up to Rs 5 lakhs immediately
Income Tax News

International payments through credit card will now attract 20% TCS under Income tax

May 19, 2023
ITR 1 and 4 utility are now available for FY 2020-21 i.e. AY 2021-22 | File ITR with experts on Taxontips
Income Tax News

ITR 4 is now available on e-filing website for FY 2022-23 i.e. AY 2023-24 | File ITR with experts on Taxontips

April 27, 2023 - Updated on May 12, 2023
IT Department to release all pending income tax refunds up to Rs 5 lakhs immediately
Income Tax News

Union Finance Minister Smt. Nirmala Sitharaman chairs review meeting with Central Board of Direct Taxes

April 26, 2023
Next Post
CBDT issues circular for detailed explanation on TDS deduction u/s 192 of the Income tax act

What is Section 194Q- TDS on sale of goods introduced by Budget 2021? TDS u/s 194Q vs. TCS 206C(1H)

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Google Custom search

Recent Posts

  • Instructions for conducting scrutiny of returns for FY 2019-20 onwards under GST [Read instructions]
  • Extension in time limit for filing Form 10A, 10AB, 10BD, 10 etc. in relation to trust under Income tax act
  • GUIDELINES FOR SPECIAL ALL-INDIA DRIVE UNDER GST
  • Government issues guidelines to calculate net winning for section 194BA of the Act [Read circular]
  • Do you need to panic if you have Rs. 2000 note with you?

Recent Comments

  • Notification under PMLA by Ministry of Finance which could affect CA, CS and CMA - Taxontips on CA, CS and CMA now under PMLA. KYC of clients required
  • ADMIN on My Resolved Question
  • ADMIN on My First Question
  • ADMIN on My First Question
  • proxies shared on How to make correction in Income Tax Challan paid?

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Browse Topics by Date

May 2023
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031  
« Apr    

Recent Notification

Annual return optional for F.Y. 2017-18 and 2018-19 for Turnover below Rs. 2 crore

Instructions for conducting scrutiny of returns for FY 2019-20 onwards under GST [Read instructions]

May 27, 2023
Amendment in provisions relating to taxability of income of trust by Finance Act, 2021

Extension in time limit for filing Form 10A, 10AB, 10BD, 10 etc. in relation to trust under Income tax act

May 26, 2023

RSS Taxontips

  • Instructions for conducting scrutiny of returns for FY 2019-20 onwards under GST [Read instructions]
  • Extension in time limit for filing Form 10A, 10AB, 10BD, 10 etc. in relation to trust under Income tax act
  • GUIDELINES FOR SPECIAL ALL-INDIA DRIVE UNDER GST
  • Government issues guidelines to calculate net winning for section 194BA of the Act [Read circular]
  • Do you need to panic if you have Rs. 2000 note with you?
  • CBDT proposes changes to Rule 11UA in respect of ANGEL TAX- Also proposes to notify Excluded Entities
  • Rs. 2000 note removed from Circulation Will continue as Legal Tender
  • International payments through credit card will now attract 20% TCS under Income tax
  • Deferment of second phase of Peer Review Mandate for CA Firms
  • GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Site menu

  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Taxontips

TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India

© 2019-2023 Taxontips.com - Tax assistance at your Fingertips

No Result
View All Result
  • Login/Signup
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
  • Ask an expert/ Talk to an expert
  • Privacy Policy
  • Terms of use

© 2019-2023 Taxontips.com - Tax assistance at your Fingertips

Book Phone consultation with expert

Sitting home or at your office and don't have time to visit CA's office or don't know where to consult CA. Book your consultation with an expert practicing Chartered Accountant and get your query solved.

Book a phone consultation for 30 minutes with our expert at a very basic cost.

Book consultation

No thanks, I'm not interested!