Letter of Indemnity required by Income Tax from Representative Assessee

Unnessary process has been completed in new portal.

The process may be unnecessary, but the assessees have no option but to comply.

I have three queries to register as representative assesse in case of deceased assesse (legal heir). Can someone help.

1) Can PPO copy be considered acceptable by ITD as Family Pension Certificate in case of widow filing for her husband. If not who will issue this specific family pension Certificate.The portal asks for Family pension Certificate issued by central Govt/State Govt.

2)When pressed inside box titled DETAILS OF ALL LEGAL HEIR/Number of surviving member as the legal heir for the deceased comes up. Is something wrong there as I understand some kind of format opens up usually upon clicking this. Also what is the logic of this requirement if somebody already attaching legal heir certificate.

3)What is the format of Indemnity Certificate to be uploaded & on how much valued stamp paper & whether it should be  notarised ?

@ J. V. Adavi @ sudhir Trikha ,

I was struggling to find the format for Indemnity bond .  It's there on the same portal . 

- login to incometax efiling portal

- click on Register as Representative Assessee

- on the same page , click on "Things you should know before proceeding"

- A popup window will appear . look for "Copy of Letter of Indemnity"

and you will get what you are looking for.

I also attached here for reference.

Many, many thanks, Shri Vinod Kumar. The I.T. Portal is indeed a maze, and one needs persistent effort to find what one needs.

you are right sir . It was a nightmare to find such a document . No one knows and I was thinking to call the helpdesk but then I thought to scroll pages before I call helpdesk and luckily I found one. hope it will help many like us looking for this document.

@ Vinod Kumar, W.r.t to the Non Judicial Stamp Paper what should be the value of the stamp paper?

Although the query is addressed to Shri Vinod Kumar, I make bold to reply. As far as I know, Letter of Indemnity needs to be made on Rs.100/- Non Judicial Stamp Paper. Shri Vinod Kumar and learned members may kindly confirm.

I would the same as told by @ J. V. Adavi or you can ask the notary/Lawyer .

@ Vinod kumar @ Adavi thank you for quick response 

Further to my reply on September 1, it appears that Stamp duty on Letter of Indemnity may be different for different States of India. This leads to the further question: Does the Stamp Duty depend on the State in which the Letter of Indemnity is executed? It would appear so, from the bracketed instruction (To be executed on Non-judicial Stamp paper of appropriate value and notarized) on the top of the Letter of Indemnity specimen prescribed by the I. T. Department.  Learned Members/Members who have got a clarification from the I.T. Department may please comment.

My mother passed away in the month of May 2021 She was 82 years old

She was a family pensioner of the Indian Railways

Can I file her return for the year AY 2021-2022 without registering as legal heir ?

What are the options if the legal heirs are abroad and are unable to travel ?

Please let me know your thoughts

@ Raghavan Venkatesan :  Existing system will not allow you to register as Representative Assessee without these docs. I am sure there should be some way around but I am not ware.

sir kindly provide the format for letter of indemnity to be uploaded