Important tax audit query

CA. Deepak Narula (B.Com., ACA, DISA) (541 Points)

21 September 2011  

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.