LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Death of assessee

k swathi (m com) (30 Points)

06 September 2011

can any one plz help me !

acutally i have one doubt! If one of the assessee had died recently he was a senior citizen, his turnover exceeds 60 lakhs. while filing of his IT return. i have one doubt who has to sign the return, and whose digital signature should be taken. how to mention the same in the return! and what documents should carry the CA to sign the papers.

pls clarify!

Reply
Follow
Share

4 Replies

CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 06 September 2011

THE LEGAL HIER WILL BE LIABLE TO FILE RETURN , AND ALSO DIGITAL SIGNATURE ON THE NAME OF LEGAL HIER

Sneha C (Entrepreneur) (94 Points)
Replied 06 September 2011

Filing Manual return would be advisable with legal heirs signature with a copy of death certificate attached as a documentary evidence regarding the death of the assessee and any such other document(Eg.will) which would prove the authority of the legal heir.

Pradeep Gupta (associate) (41 Points)
Replied 30 September 2011

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 :

The legal heir (LR) has to get a DSC in his own name.
LH is required to make a request by sending a mail to efiling.administrator @ incometaxindia.gov.in / efiling @ 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.
On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.

- CA PRADEEP GUPTA 9920780253