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Filing of ITR after death of Assessee

Kamal Jain (FCA) (200 Points)

28 April 2009

Pls advice me followings:

Assessee dies on 5th April
He filed his ITR till A.Y.2007-08
How can his ITR be filed for 2008-09 and 2009-10?
Who will sign his ITR?

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9 Replies

Kamal Jain (FCA) (200 Points)
Replied 28 April 2009

Assessee died on 5th April 2009

Sandeep Keswani (Tax Consultant) (1064 Points)
Replied 28 April 2009

The legal heir of the deceased assessee shall file the return on his behalf. Just like a POA holder can file a return on behalf of the person giving such power, legal heir can file the return for a deceased person. The name in the return should be mentioned as "LATE Mr / Mrs. _________ through legal heir Mr / Mrs. _________"

Deepak sharma (Learner) (1431 Points)
Replied 28 April 2009

If he was the proprietor of the xyz ltd..and now there is new proprietor suppose his wife is new proprietor..then she will be responsible to sign his ITR.

VARUN (PCC STUDENT) (523 Points)
Replied 28 April 2009

according to me the legal representative of assessee should sign the itr on his behalf .....and itr of A.Y. 2008-09 will be filed.... but there is no need to file ITR of A.Y. 09-10

Regards,

Varun Makhija

M. Gokulakrishnan (Assistant Manager - Taxation) (49 Points)
Replied 29 April 2009

i agree with varun comment. But it is not legal representative, it is legal heir and ITR for AY 09-10 need to be filed irrespective of assessee (dead) income

CA Devanshi Gandhi (Ajani) (FCA DISA Mcom CIFRS & LLB) (9058 Points)
Replied 19 June 2009

its legal heir who is supposed to file the ITR

Ajay Jain (31 Points)
Replied 30 July 2011

what about the refund , income tax is issuing the refund on the dead assess ,,,,,, his account is closed

Sandeep Keswani (Tax Consultant) (1064 Points)
Replied 19 October 2011

Dear Ajay,

where there is any refund in case of a deceased assessee, the refund can be received by the legal heir just like he/she can sign the Return of Income. So far as encashing the refund cheque is concerned, this can be done in any bank account where the deceased holder was a joint account holder with any other person. If there is no such joint account, the nominee appointed by the deceased assessee can operate the account. Where there is no nominee, the heirs of the deceased person are required to submit various documents as evidence such as Death Certificate, Succession Certificate from court, etc. as per the procedure of different banks. Hope the matter is clear.

sandesh naringrekar (service) (79 Points)
Replied 02 July 2012

who to file ITR on-line as after death of assessee on 14.12.11 and after that date bankFD etc trf to his wife's name and TDS deducted on wife's PAN no.?