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Return file by legal heir

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(Querist)
22 July 2013 dear sir
is it possible file income tax return by legal heir without obtaining legal heir certificate?
can mannual return can file without legal heir certificate.
is there any method for file income tax return by legal heir without legal heir certificate please guide.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
23 July 2013 Legal heir should be first reg. on income tax website and then file return as a legal heir.
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