Assessee is died during FY 2013-14. Some of her TDS is reflecting in her own PAN & Rest in her husband PAN as he informed various vendors regarding this.
compositely total receipts are more than 1 caror and under Tax Audit liability. Bank Account is being operated by her husband and all the payments are in the bank.
Legal Heir registration could not be done till now as Legal Heir Certificate not yet received by the respective authorities.
25 November 2014
Using DSC of a person after her death is of NO USE. Never do that. The tax auditor can upload tax audit report. Let is remain to be approved till the time you get the "legal representative" registration.
25 November 2014
till date of expire business return file by her legal heir . and after that retrun fill by the legal heir with his/her name with his/her signature.
you can apply on line as legal heir and then you can register your signature and file the return for the (not alive) assesse