Income Tax Return of Deceased Assesse

Income Tax Return of Deceased Assesse - Income Tax Articles http://www.caclubindia.com/articles/income-tax-return-of-deceased-asse...
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Income Tax Return of Deceased Assesse

Jayaram (../profile.asp?member_id=1292057)
on 04 June 2014
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This article is meant for young professionals in practice who in
%3A%2F
/share?url=http the course of their practice come across cases where they
%3A%2F
https://www.linkedin.com may be requested to file return of a deceased assesse.
text=Income
/shareArticle?url=http
Tax With experience I can say that upon the death of the assesse,
%3A%2F
filing of the return is conveniently forgotten as the spouse
Return of
and/or legal heirs or family members in most of the cases are
Deceased not aware that a return has to be filed for the year in which
Assesse - death of the assesse happens.
Income
Also I never came across any advertisement by Income tax
Tax)
Department issuing the same for general awareness of public
that spouse or legal heirs have to file the tax return of the
deceased assesse
I am not going in depth into the computational aspects as in majority of cases it would be either pension or Interest
on Fixed deposits. Nevertheless, computation remains the same for all the assessees which members in practice
would be well aware of.
With this premise I am going to explain how one should proceed to file return of the deceased assesse. This
procedure is for e-filing of Income tax return of the deceased assesse assuming both the deceased assesse and
legal heir are doing e-filing. The same can also be used for paper filing
STEP 1: Obtaining legal heir’s certificate
As per Income tax Department the following are accepted
1. Legal Heir Certificate issued by court of law
2. Legal Heir Certificate issued by Local revenue authorities
3. The surviving family member certificate issued by the local revenue authorities
4. The registered will and
5. The family pension certificate issued by the state / central government
I am giving a brief of what they mean for understanding purpose
1. Legal Heir Certificate issued by court of law
This is the most time consuming one but establishes the authenticity of heirs.
2. Legal Heir Certificate issued by Local revenue authorities
This is normally given for a specific purpose but will take shorter time and will serve the purpose of filing the return
3. The surviving family member certificate issued by the local revenue authorities
This is also normally given for a specific purpose and will take shorter time and will serve the purpose of filing the
return
4. The registered will
Pretty clear as the deceased would state the family members so any one of family members can file return of the
deceased assesse
5. The family pension certificate issued by the state / central government
If the assesse is a Government servant then obtain this from local revenue authority as it is less time consuming
The best course is to hand over obtaining the certificate to an advocate as it differs from state to state. The
procedures are also different for Government employees and others.
STEP 2: Computation of income of the deceased
There is no difference in computation except that all incomes are considered up to the date of death of the assesse
including clubbing provision if applicable. close x
The following are suggested
1. Obtain all bank statements of the deceased so that they can be used for identifying taxable items as well as for
producing before ITO if required (/coaching/default.asp)
1 of 7 26-08-2015 PM 01:04
2. Wait till the due date for issuing form 16 or 16a so that income reported can be ascertained If it doesn’t match
with information available in bank statements
3. Obtain 26AS for the deceased assesse after the due date as stated in point 2 for comparison of incomes with
point 1 & 2 so that assessment would be smooth
Arrive at Income, tax deducted at source and final tax to be paid.
STEP 3: Obtain Notarized Affidavit for filing return on behalf of deceased
The following format would be useful:
I --------------- wife / surviving family member of LATE --------------------------- aged about --- years occupation
/sharer
------------, resident of ------------------------------------------ do hereby solemnly affirm and state on oath as follows
/sharer.php?u=http
https://twitter.com
%3A%2F
/intent I am the deponent herein as such I am well acquainted with the facts of this affidavit.
/tweet?url=http
%3A%2F
/share?url=http I submit that I am the permanent resident of ----------------------------------------------------------------------------------------
%3A%2F
https://www.linkedin.com
I submit that I am the widow / surviving family member of my ---- LATE ------------------------------ who expired on
text=Income
/shareArticle?url=http --------- as per the LEGAL HEIR CERTIFICATE / SURVIVING FAMILY MEMBER CERTIFICATE / FAMILY
Tax
%3A%2F PENSION CERTIFICATE ISSUED BY COURT / LOCAL REVENUE AUTHORITY / STATE / CENTRAL
Return of GOVERNMENT OR AS PER REGISTERD WILL DATED--------------
Deceased
I submit that my PAN NO is
Assesse -
Income
I may be allowed to file the Income tax Return on behalf of my husband ------------ LATE
Tax) ---------------------------------------- holding PAN NO. ----------------------
The above facts stated are true and correct to the best of my knowledge and belief.
Hence this affidavit
SWORN AND SIGNED BEFORE ME
ON THIS ---TH DAY OF ----, 20--
AT ---------------
DEPONENT
ADVOCATE
Obtain this from Advocate
STEP 4: Obtain the following from the legal heir
1. Copy of Death Certificate
2. Copy of PAN of deceased
3. PAN CARD of Legal heir self- attested
4. Legal Heir Certificate as stated in step 1 and
5. Affidavit obtained as in step 3
Scan all of them and put in zip format for uploading. See that it doesn’t exceed limit of one mb in size
For paper filing select and fill up the relevant form with all details of the deceased assesse. In Name row write name
as “Late Mr. /Mrs.…. and in verification portion write name of legal heir name and get it signed by legal heir. To this
attach all documents as stated in STEP 4 and file at IT Office.
The below steps are for e-Filing
STEP 5: Obtain Digital Signature of legal heir
Obtain DSC so that it would be convenient to e-File for both legal heir and deceased assesse at one go. This also
becomes necessary if anyone is required to do e-filing
STEP 6: Submitting legal heir documents on e-filing site
The following procedure is to be followed
1. Give login credentials of the legal heir and enter the site
2. Then under “My Account” select “Register as legal heir”
3. In “Type of Request” select request as “New Request
4. Give requested details of the deceased assesse and
5. Upload the documents collected in step 4. close x
STEP 7: Wait for approval and or check status
Normally it would take around 2-3 days either for accepting or rejecting.
(/coaching/default.asp)
2 of 7 26-08-2015 PM 01:04
1. On submission the following will be received to the registered mail Id
Dear-----------------------,
Your request to add as a Legal Heir for APXXXXXX9C has been successfully registered and the Transaction ID is
xxxx. You can view the status of your request post login against menu "My Request List".
Regards,
e-Filing Team
https://www.facebook.com 2. Checking status
/sharer
You can also check under “My Request List” by selecting the option “Add Legal Heir Request“. If successful it will
/sharer.php?u=http
https://twitter.com show status as "approved"
%3A%2F
/intent
/tweet?url=http
https://plus.google.com 3. On Approval the following will also be received to the registered mail id
%3A%2F
/share?url=http
Dear----------,
%3A%2F
text=Income
Your request to add as a Legal Heir for APXXXXXX9C has been approved..
Tax
%3A%2F
Return of
You can now e-File for the Deceased.
Deceased
Assesse - Regards,
e-FilingTeam,
Income
Tax)
4. Login details of deceased
On confirmation login credentials of deceased will become inactive. This can be checked if required.
STEP 8: Filing return of deceased
On completion of all steps as above you are ready to file the return of the deceased. Enter the site through legal
heir credentials and under “e-File” you have two options either to "Prepare and submit online ITR” or “upload
return”
In both the cases under PAN you will see PAN of the deceased as well as of legal heir
You are now ready to file return of the deceased
STEP 9: Checking return filed of the deceased
You can check return filed for the deceased by selecting the PAN of the deceased in “My Account” view
Returns/Forms through legal heir login.
Published in Income Tax (article_display_list_by_category.asp?cat_id=3)

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Recent Comments Total: 7
Login (../user_login.asp) to post comment
Rajesh (../profile.asp?member_id=114988) 03 July 2015
We should also send hard copy of death certificate etc within 30 days after upload close x
to CPC-eFiling Administrator, Post Bag No.12, Electronic City Post Office,
Bangalore-560100
3 of 7 26-08-2015 PM 01:04
Farooq (../profile.asp?member_id=113352) 06 June 2014
Excellent and will hope readers will appreciate your contribution as everyone will
have to go thru once in a life time
Jayaram (../profile.asp?member_id=1292057) 06 June 2014
Hi Pl mail me at vj.pisipati@yahoo.com for file with screen shots for better

understanding of matter Thx Jayaram
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STEP 1: Obtaining legal heir’s certificate

As per Income tax Department the following are accepted

1. Legal Heir Certificate issued by court of law

2. Legal Heir Certificate issued by Local revenue authorities

4. The registered will and

5. The family pension certificate issued by the state / central government

I am giving a brief of what they mean for understanding purpose

1. Legal Heir Certificate issued by court of law

2. Legal Heir Certificate issued by Local revenue authorities

4. The registered will

5. The family pension certificate issued by the state / central government

STEP 2: Computation of income of the deceased

The following are suggested

Arrive at Income, tax deducted at source and final tax to be paid.

STEP 3: Obtain Notarized Affidavit for filing return on behalf of deceased

The following format would be useful:

Hence this affidavit

SWORN AND SIGNED BEFORE ME

ON THIS ---TH DAY OF ----, 20--

Obtain this from Advocate

STEP 4: Obtain the following from the legal heir

1. Copy of Death Certificate

2. Copy of PAN of deceased

3. PAN CARD of Legal heir self- attested

4. Legal Heir Certificate as stated in step 1 and

5. Affidavit obtained as in step 3

The below steps are for e-Filing

STEP 5: Obtain Digital Signature of legal heir

STEP 6: Submitting legal heir documents on e-filing site

The following procedure is to be followed

2. Then under “My Account” select “Register as legal heir”

3. In “Type of Request” select request as “New Request

4. Give requested details of the deceased assesse and

5. Upload the documents collected in step 4. close x

STEP 7: Wait for approval and or check status

1. On submission the following will be received to the registered mail Id

https://www.facebook.com 2. Checking status

STEP 8: Filing return of deceased

You are now ready to file return of the deceased

STEP 9: Checking return filed of the deceased

Published in Income Tax (article_display_list_by_category.asp?cat_id=3)

Recent Comments Total: 7

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Rajesh (../profile.asp?member_id=114988) 03 July 2015

Farooq (../profile.asp?member_id=113352) 06 June 2014

Jayaram (../profile.asp?member_id=1292057) 06 June 2014

Hi Pl mail me at vj.pisipati@yahoo.com for file with screen shots for better

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