Important tax audit query

887 views 2 replies

Dear All

 

Here is an interesting and very important tax audit and efiling query:

 

The proprietor has died and now his tax audit and efiling is to be done. Now, from this year onwards, the efiling for tax audit assessees has to signed digitally. There is a provision in income tax that if the proprietor dies, his representative can sign the return on his behalf and submit it to income tax department. But now as the digital signatures are compulsory, there is no provision of appyling for digital signature in the name of representative.

 

Now the question is, how his return will be filed? Digital signature should be in the name of proprietor only but return can be filed by representative. So, does it mean that we file paper return by getting it signed by representative. Otherwise, for filing e-return, no digital signature are applied for in the name of propertor and he has already died and there is no provision for appying for digital signature in the name of representative.

 

Please guide.

Replies (2)

If I am not mistaken, there is a facility in ITR return wherein you mention the details of representative responsible for filing returns. I think you may have to update the DSC in My accounts of ITefiling.gov.in, and upload using the DSC of representative giving the details of representative filing the return in ITR.

Let others also reply.

I know there is provison in ITR about representative assesee but how to register the DSC of one person in another's PAN. Also, if the other person registers his own DSC in his own PAN then can he file two retutns for same A/Y in same PAN (one his own and one on behalf of deceased assesee)

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