For the A/y 2011-12, client get its accounts audited u/s 44ab but now he is no more alive. Now how he could file his ROI. Could his wife can take DSC and file roi on her husband befalf.
28 March 2012
The return will have to be filed by the legal heir, the wife, in this case.
Filing of e-return by Legal Heir (LH) using DSC: Revised Process
This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard : 1.The legal heir (LR) has to get a DSC in his own name. 2.LH is required to make a request by sending a mail to ask@incometaxindia.gov.in mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased. 3.On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.