Income tax return by legal heir upto date of death

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When an individual passes away, their legal heir is responsible for filing their income tax return up to the date of death. If there are multiple heirs, any one of them can file the return, provided they have a legal heir certificate. This certificate, obtainable from the jurisdictional Tahsildar, is crucial for registering as a legal heir on the income tax portal and submitting the return. If the tax return has already been filed for the deceased up to the date of death, no further filing is required, unless assets haven't been transferred to the heirs.

CA.Pujah

CA.Pujah (Querist)

30 September 2021 Income tax of a deceased person is filed by his legal heir for the period upto his date of death. What will be the case if there are more than one legal heir, say all children get their share as per will? Now who is going to file the return of the deceased and what will be the documents required by him?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

30 September 2021 Any one of the legal heir can file ITR.
Legal heir certificate required for ITR filing. Register as legal heir in the income tax portal with legal heir certificate and file ITR.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

30 September 2021 When the ITR has already been filed till the death of the assessee, there will not be anymore liability to file ITR. (unless the assets are not transferred in the name of nominee/ heirs)
The legal heirs are free to claim their share as per WILL.

CA.Pujah

CA.Pujah (Querist)

30 September 2021 Sir,
This year's return will be filed next year (upto date of death)
As for legal heir certificate, how and from where can one get the legal heir certificate. Please guide alongwith procedure

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

30 September 2021 Contact jurisdiction Thasildar.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

30 September 2021 Copy of Legal Heir Proof from the below list:
o Legal Heir Certificate issued by Court of Law /Local Revenue Authority.
o Surviving family member certificate issued by the Local Revenue Authority.
o Family Pension certificate issued by Central/State Government.o Registered will.
o Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.

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