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Filing of return in case of death of assesse

22 July 2021

my client has expired .and received salary for f.y.20-21.
and TDs was also deducted.
shall his wife file return for him through e filing. and get EVC.

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6 Replies

Ankita Jain (CA in practice) (185 Points)
Replied 22 July 2021

According to section 159 of the Income tax Act, the Legal heir has to file the return on behalf of the deceased assessee.
If the wife is the legal heir, upload the documents on the income tax portal as a proof.

CA Sonu Sharma (CA ) (114 Points)
Replied 22 July 2021

On the death of the assessee, the income from his/her assets and the tax liability is transferred to his/her legal heirs. So the filing of tax returns becomes the responsibility of the Legal Heir (LH). This means the legal heir can file the tax returns on behalf of the deceased assessee.

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CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 22 July 2021

If wife is legal representative then she can file return

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 23 July 2021

Firstly wife has to apply for legal heir on income tax portal, after approval the PAN of deceased transfer to legal heir portal.

Then only wife file return on behalf of husband.

Being legal representative is not sufficient for filing return.

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 23 July 2021

Legal representative should file

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 24 July 2021

Sourav, you already replied the same thing earlier then what is sense of replying same thing on same post again and again.

Stop replying for sake of some points on caclub