Who will file my ITR after my death? What is the process?

 Nothing is certain except Death and Taxes. A person can condemn his tax liability, even after his/her death. The legal heir has to pay tax liability and file the Income Tax Return

A legal heir of the deceased person has to file the income tax return of the deceased person. He needs to gather following documents first

1.       PAN of Deceased and all legal heirs.

2.       Death certificate of deceased.

3.       Letter of Indemnity (on Stamp paper)

4.       Legal Heir Affidavit. (On Stamp paper)

5.       Registered will of the deceased OR any of the following documents as a proof of legal heir.

 

a)             The legal heir certificate issued by the court of law.

b)             The legal heir certificate issued by the Local State Revenue Authorities.

c)             The surviving family members certificate issued by Local State Revenue Authorities

d)             Letter issued by banking or financial institution in their letter head with seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time of demise.

e)             The family pension certificate issued by State Central Government.

 

 

 

The DOCUMENTS need to uploaded thought the legal heir’s income tax login credentials. The process is as under;

 

·         Log in into https://www.incometax.gov.in.

·         Click on ´Register as Representative’ in ‘Authorized Partners’ tab.

·         Click on the ´Let’s Get Started´ and ´Create a New Request´.

·         Select the option Deceased (Legal Heir) under category tab.

·         Fill out the mandatory details.

·         Attach mandatory documents 

·         Click on Continue tab to submit request.

·         Enter the Mobile and Email OTP sent by ITD to verify your request.

The request will be processed by the AO (Assessing Officer). He will verify the details and documents submitted and approve the request. In case he needs any further information/ document he will communicate his requirements. On approval of the request the legal hair will see in his ITR Login 2 options via login as own and login as representative assesse. The legal heir has to choose the option login as representative assesse and file the return of the deceased. He can also claim refund of the deceased, answer the notices received from IT department etc.

 

FAQs

1.     What if there are more than 1 legal heirs?

Ans: If there are more than one legal heirs any one of them take the responsibility of filing the return of ITR of the deceased person.

 

2.       In case of refund due where it will get credited?

Ans: The refund due will gets credited in the account of the legal heirs as mentioned in the ITR.

 

3.       For how many years the legal heir needs to file the ITR of the deceased person?

Ans:  The legal heir needs to file the ITR of the deceased person only for the financial year in which the person dies. E.g. Mr. X dies on 7^th December 2021. The legal heir of Mr. X needs to file the ITR for the FY. 2021-22 ( i.e. AY 2022-23) only. However, if the deceased had not filed the return for earlier period although he is required to file the same, then the income tax department may ask the legal heirs to file the ITR of the deceased for such earlier period and recover the tax dues if any. It may however be noted that legal heir will be liable only to the extent of the assets inherited from the deceased

LETTER OF INDEMNITY

(To be executed on Non-Judicial Stamp paper of appropriate value and notarized)

To,

Assessing Officer

Income Tax Department

 

Sir,

Sub: Request to Register as ‘Representative Assesse’ for Late                    [PAN]].

 

1.       We, the undersigned, hereby inform you that              , holder of Permanent Account Number [PAN], resident of                 , (“Deceased”), died on            at       .

 

2.       That, the Deceased died leaving her / His last Will and Testament dated ______ registered under at sub registrar’s     and

(i)  we the undersigned are the executors and beneficiaries thereof;

(ii)   and further, that we are the only persons entitled to the estate of the Deceased, as legal heirs:

 

S. No.	Name	PAN Number	Address	Relationship with Deceased	Age
1
2

 

 (Collectively referred to as “legal heirs”)

 

3.       We affirm that we are the sole legal heirs of the Deceased and there are no orders, decreases, judgments or ongoing proceedings before a court of law or other forum contrary to our claims as legal heirs vis-à-vis the estate of the Deceased.

 

4.       We have requested you, the Income Tax Department, to allow                       being one of the legal heirs to the Deceased, to act in capacity of the ‘Representative Assesse’ for the Deceased in accordance with Section 159 of the Income Tax Act, 1961, and allied provisions and rules, on my/our behalf and you have kindly agreed to do so on my/our executing an indemnity as is contained herein, and on relying on the information given by us herein believing the same to be true, complete and accurate.

 

5.       In consideration therefore, of your approving our request in allowing                   to act in capacity of  ‘Representative Assesse’ for the Deceased in accordance with Clause 4 above, we, the legal heirs aforementioned, for myself/ourselves and my/our respective heirs executors and administrators jointly and severally hereby indemnify you, the Income Tax Department, and agree to keep indemnified and hold the Income Tax Department saved, harmless and defended for all time hereafter from and against all losses, claims, legal proceedings, actions, demands, risks, charges, damages, costs, expenses, including attorney and legal fees and penalties whatsoever which may be initiated against the Income Tax Department, or be paid, sustained, suffered or incurred by the Income Tax Department howsoever, as a consequence direct or indirect by reason of the Income Tax Department having agreed at our stated request. If called upon by the Income Tax Department to do so, we shall join any proceedings that may be initiated against the Income Tax Department and we shall defend at our cost any such proceedings. Further, we shall initiate such proceedings as may be considered necessary by the Income Tax Department, if called upon by the Income Tax Department to do so, in order to protect the Income Tax Department’s interests and to further and perfect the indemnity granted hereby in favor of the Income Tax Department.

 

IN WITNESS WHEREOF:

Dated this ___ day of ______________20____.

 

Signed and delivered by the legal heirs:

Name of Legal Heir	Signature

 

 

Before me

NOTARY PUBLIC

 

 

 

.

 

(Legal heirs’ affidavit)

 

Affidavit of                    and                    daughter/wife/son/ Of         R/o. The deponent Solemnly affirm as follow:

 

1.       That             was our Father/Mother. She/he died on                                 .

2.    That the deceased has left behind the following heirs (Widow/Widower/Mother/ Son/Daughter/Widow of predeceased son/ Children of predeceased daughter/ Children of predeceased son etc.) including   ourselves   under Hindu Succession Act, and their names along with their relationship with deceased, their ages and their addresses are given below:

    

Sr. No.	Name	Age	Relationship	Address
1
2
3
4
5
6

 

5. That the   deceased   did     not   leave behind any   other heirs   except those whose names are given above.

6. That the deceased left behind a will dated             , bequeathing the aforesaid

property in favor of us, which is registered under          , at sub registrar’s          .

       The ‘Will' is genuine and we have no objection if the same is acted upon.

 

 

 

 

 

VERIFICATION -

 

 

      DEPONENT

 

We                   and               the above-named deponent, do hereby verify that the contents at para 1 to 6 of the above affidavit are true and correct to our knowledge and that no portion is false and that the said affidavit conceals nothing which is relevant to the above matter.

                                                                                                                                                                                                                                                                                                                                                                                                        

     Signature;

     Date;

     Place;                                                                                                                                     DEPONENT

 

1.                   Attested copy of the Death Certificate(s) should be enclosed.

2.                 Give  also the name of the heir of the predeceased son/sons and predeceased daughter/daughters of deceased under clause IV above along with the mother, widow, daughter or sons.

3.                ln case the deceased lessee has left behind will all heirs should also state in   the affidavit that the Will is genuine end they have no objection if the same is acted upon. Affidavits must be as per prescribed format given at back page.

4.                If the deceased had left behind an unregistered will a copy of that will duly attested by Gazette Officer/Notary Public should be sent along with the affidavits.

5.                 If it is not possible to obtain/furnish the No Objection affidavits of all legal heirs, the beneficiary/beneficiary should obtain a probate of the will from a competent court of Law.

6.                 If the Will is probated, the No Objection affidavits from the legal heirs are not required. However, in such cases a Certified Copy of probate order along with a copy of the Will should be furnished by the applicant.

7.                 If any one of the heirs wants to relinquish his/her right. He/ She should execute and get registered Relinquishment Deed in favor of the heirs in whose favor they want to give up their rights. Original or Certified copy of Relinquishment Deed/Release Deed from the Sub-Registrar Office should be submitted with application. Ail those who execute a relinquishment deed and get it registered need not to give affidavits. Only Release have to give their affidavits. Minors¸ however cannot give up their rights.

8.                 In case  the deceased  has left no will and the heirs have not executed Relinquishment Deed then all heirs should give their affidavits.

9.                 All affidavits should be got attested by 1^st class Magistrate/Sub-Judge and given on Non-Judicial Stamp Paper of Rs.10/- and the copies of Death Certificate, Will and Power of Attorney may be got attested by any one of the following: -

 

(a)               Gazette Officer.

(b)               Notary Public (With notarial stamp of Rs.5/-).

(c)               Member of Parliament.

(d)               Member of Metropolitan council.

 

 

 

Tags - Who will file my ITR after my death, Death & taxes, how to file the Income Tax Return