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How to File Income Tax Return of a Deceased?

Amit Bavishi 
Updated on 28 June 2016

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Greeting to all of you!!! In this article, I will discuss the step by step process to file Income Tax Return (ITR) of a deceased. For better understanding I have uploaded Screenshots, however, I have strike through some portion of the image to keep the Details of Legal Heir as well of Deceased confidential. The whole Process is divided into 2 parts,

1. Register as Legal Heir

a. Documents Required
b. Process to Register as Legal Heir

2. Filing ITR

Register as Legal Heir

The Legal heir of the deceased is eligible to file ITR of the deceased.

Documents Required:

Generally, Documents required to Register as Legal Heir is one of the most critical step of the whole filing process. All the documents mentioned below shall be scanned and be added to one ZIP file whose size must not exceed 1 MB. The documents required are as follows:

  1. Copy of death Certificate
  2. Copy of PAN Card of the deceased
  3. Self-Attested PAN Card Copy (Legal Heir)
  4. Legal Heir Certificate

Documents accepted as Legal Heir Certificate are as follows:

  1. The legal heir certificate issued by court of law.
  2. The legal heir certificate issued by the Local revenue authorities.
  3. The certificate of surviving family members issued by the local revenue authorities.
  4. The registered will.
  5. The Family pension certificate issued by the State/Central government.

The certificate of surviving family members issued by the local revenue authorities, is the most common certificate available. This certificate will usually be in the regional language, so the Legal Heir will be required to translate it into English/Hindi, and duly notarized the same.

Process to Register as Legal Heir:

Step 1: Go to Income Tax Dept.’s Website - https://incometaxindiaefiling.gov.in

Step 2: Login to e-Filing portal using Legal Heir Credentials

Step 3: MyAccount – Register as Legal Heir

Step 4: Requesting

i. Select the Type of Request–New Request

ii. Enter the details of Deceased, Select the files to upload, Attach a Zip File containing PDF of the scanned documents, mentioned in “Documents Required”

 iii. Click Submit & You will get Acknowledgement from the Dept. with a Transaction ID

Step 5: Checking the status of request.

i. My Request List – My Request List

ii. Select the Type of Request – Add Legal Heir Request

iii. Click submit

iv. The status of the request can be seen here. There are 3 types of status that can be seen, Pending, Rejected and Approved.

(Note: In the first Screenshot, only first request is shown, which was rejected and later on I have requested twice, third time the request was approved.)

v. In case of Rejection, Dept. will provide the ground for such rejection, which can be viewed by clicking on Transaction ID

After completing the whole process and once the requested is approved, you will be able to use all the services for yourself (Legal Heir) and for the Deceased.

Filing ITR:

Download the Scheme of ITR Form applicable to the deceased, fill the ITR Form and Generate XML file.

Filing Process:

Step 1: Go to Income Tax Dept.’s Website – https://incometaxindiaefiling.gov.in
Step 2: Login to e-Filing portal using Legal Heir Credentials
Step 3: Go to e-File – Upload Return

Step 4: Fill the details and select the XML File

i. PAN: Select the PAN of Deceased (Note: Dropdown list will show both PAN, Legal Heir as well as of Deceased)
ii. ITR Form Name: Select the ITR Form to upload (i.e. ITR 1, 2, etc….)
iii. Select Assessment Year
iv. Upload the XML File
v. Legal Heir can digitally sign the ITR of Deceased using his/her DSC
vi. Click Submit

vii. Select the e-Verify Option, as per your choice ( Note: I have selected “Option4 – I would like to Send ITR-V/ I would like to e-Verify later” )

vii. Download ITR-V (if not e-Verified) Verify and send the Signed ITR-V to the CPC center, Bangalore.

Hope this article was helpful for you. If you have any doubts, encountered any problems or want to share your feedback, feel free to comment, you can also ping me on FB @www.fb.com/AmitTheAB You may also checkout my video on the same on YouTube @ https://youtu.be/akwi33pSWcE 


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