The New Income Tax Portal has now enabled the Registration as Legal Heir, which will ensure easy filing of Income Tax Return (ITR) of the deceased person. One has to perform the following steps to register as Legal Heir on the Income Tax Portal-
Step 1: Log in to the e-Filing Portal with your user ID and password.
Step 2: Click Authorized Partners > Register as Representative Assessee.
Step 3: Click Let's get started to view all previous requests.
Step 4: On the Register as Representative Assessee page, click Create New Request.
Step 5: Choose the Category of assessee who you want to represent as 'Deceased (Legal Heir)' from the dropdown, and enter the following details-
- PAN of the Deceased
- Name as per PAN
- Date of Birth
- Date of Death
- Reason for Registration
- Details of all Legal Heir
- Details of Bank Account of the Legal Heir
After providing the above details Upload mandatory attachments like the following-
- Copy of PAN card of the deceased
- Copy of Death Certificate
- Copy of Legal heir proofs as per the norms-
- The legal heir certificate issued by the court of law
- The legal heir certificate issued by the local revenue authorities
- The surviving family members certificate issued by the local revenue authorities
- The registered will
- The family pension certificate issued by the Central/State Government
- Letter issued by the banking or financial institution in their letterhead with seal and signature mentioning the particulars of the nominee or joint account holder to the account of the deceased at the time of demise
Note: In case the document is in any vernacular language, the Hindi/English translation of the document duly notarised, along with the copy of the original document should be provided
- Copy of the order passed in the name of the deceased
- Copy of the order/notice along with Reference number, date, language of order/notice
- Copy of Letter of Indemnity
After uploading the documents, click 'Continue'.
Note:
- The maximum size of the attachment should be 5 MB.
- If you have multiple documents to upload, put them in a zipped folder and upload the folder. The maximum size for all the attachments in a zipped folder should be 50 MB.
Step 6: On the Verify your Request page, provide the 6-digit OTP received on your mobile number and email ID registered with the e-Filing portal and click Submit.
Note:
- OTP will be valid for 15 minutes only.
- You have 3 attempts to enter the correct OTP.
- The OTP expiry countdown timer on screen tells you when the OTP will expire.
- On clicking Resend OTP, a new OTP will be generated and sent.
Step 7: Click View Request to see all submitted requests along with the uploaded attachments.
Note:
- A Cancel Request button appears if the case status is Pending Approval. To cancel a request, click Cancel Request. The status of the request then changes to Representation Withdrawn.
- A Withdraw Request button appears if the case status is Accepted and Activated. To withdraw a request, click Withdraw Request. The status of the request then changes to Representation Withdrawn.
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