Application of pan. no by executor of will

This query is : Resolved

pankaj ajmera (Querist)
Follow

24 July 2013 My mother expired last year. I am the executor of her will. I am required to file her IT return as an executor. I have not taken probate from court.
For filing her IT return after her death, as an executor, what is the proceduse for getting Pan No.? can I apply for it, if I don't have probate.
Please advice

Pankaj Ajmera

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
Follow

24 July 2013 You can file the return by showing yourself as the representative assessee in the PAN of your mother -by changing certain profile details.

pankaj ajmera

pankaj ajmera (Querist)
Follow

24 July 2013 Reply does not seem to be correct .Since the definition of representative does not include executors and secondly under provisions of the Income Tax Act, the executors themselves are liable to be assessed in their capacity as executors separately and they do not represent any other person.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
Follow

24 July 2013 The word " representative assessee" has been used to facilitate the procedure of return filing .
.
I also agree with your views that executors are required to file a separate return. But in this case it is not required to go through the long route.
.
You will be treated first as a legal representative.
.
The reply is based on Section 159 of the IT Act. You are surely covered under the definition of legal representative.
.
The execution of the will can be done by the legal representative also.
.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now