After death provisions

Tax queries 790 views 3 replies

Kiindly let me know whether legal representative and legal heirs are one and the same. Please also explain the term 'Representative Assessee'.

Please solve the following also - One of the spouse dies in the middle of the F.Y by leaving all her estate to her husband without considering her children,by way of will. How to file the return :-

Option 1 - All of her income for the FY 2012-13 disclosed in her name and return filed  by her husband on her behalf,

Option 2 - Income upto the date of her death is filed by one of her son on her behalf and the balance income after death is included in her husband's return in accordance to her will,

OR

Option 3 - All of her income is aggregated to the income of her husband for the whole  F.Y

Replies (3)

Option -1

Her husband will have to file her return as a legal heir. Also submit death certificate.

 

https://taxmantra.com/filing-of-income-tax-return-of-deceased-assessee.html/

husband will file the return as legal heir of his wife upto the date of death, after death income will be added in husband's income.

Option 2 Mentioned by You is the Correct Option How your Return will be filed for the AY in consideration.

 


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