After death provisions

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.

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details