J T Mahavar (Consultant) (97 Points)
07 July 2014When a person dies, how to inform Income Tax Authorities that the person is no more so that tax demand notice does not come. Also till the time, his/her legal heir is not decided or succession certificate is not obtained, who will file the income tax returns for the FY he/she was alive.
CA PRIYANSH SURYAWANSHI
(M.Com M.A. Economics CA)
(1294 Points)
Replied 07 July 2014
As per sec 159 the legal heirs submits the IT return of a deceased person.. but if the legal heir is not decided than any close relative or representative of the deceased will have to obtain the prior permission of the IT Department and than he/she will have to get registered on e filing portal...
Go to IT website.. My account and Legal heirs
register & than all the provisions would be applicable to that registered person...
Without any legal heir registration you can not file the return of deceased person
As far as information regarding death is concerned you have to first of all get the death certificate by Municipal corporation and have to submit it in IT dept. Along with it you have to submit the PAN and any ID proof of the deceased person...
this would be done by that person who would probably become the legal heir...
If the legal heir is not yet decided some1 would have to bcm the legal heir for return filing and in case the legal heir change than a certificate confirming the change of legal heir will have to be submitted to the Dept and than again the new legal heir will have to get him/herself registered with the E filing website.......
(May be i am wrong.. If some1 knows any other provision plz correct me)
CAclubindia
