Income tax return of deceased person

ITR 954 views 2 replies

Jigar Chokshi

41 Points Joined January 2010

One of my friend's father expired in January 2014. He was Government Employee. Up to January 2014 he received Salary and after death received some benefits viz. Leave encashment, Group Insurance, LIC, Gratuity, Pension etc. Benefits ( which are exempt as he was government employee ) has been received by Legal Heir ( his wife ).

I want to file his return of income for A.Y. 2014-15 and having certain doubts as under :

Q-1. : How many returns should I file ? :

One or Two, i.e., Only One return showing salary as well as after death benefits(Exempt) in the name of Assessee and signed by Legal Heir

Two returns of which 1st return is for only salary income (i.e. upto death) in the name of assessee and signed by Legal Heir AND the 2nd return for after death benefits in the name of Legal Heir and signed by the same.

Q-2. : After registering Legal Heir on website if I am filing return online then Digital Signature of Legal Heir is compulsory ?? or it can be signed by hand normally by the same and can be sent it to CPC Bangalore.

Q-3. : I read somewhere that if return is filed by Legal Heir then in the name column it should be written like this:

Late. Mr. XYZ through Mr. ABC Legal Heir

Is it so???

As I have never come across the issue like this before I need your help...

Thanks...

Replies (2)

Sangeetha M Menon

Articled Assistant

26 Points Joined March 2015

Hi Jigar ,

Reply to Q1

You will have to file two returns in the above case : 1) A tax return for the period from April 2013 upto Jan'14 on behalf of the deceased assessee signed by the legal heir 2) A tax return of the legal heir for the after death benefits for period from Jan'14 to Mar'14 for the income as inherited by him/her.

Reply to Q2

You have two ways of filing the returns : Online and Offline . In both the cases you need the approval from the Income Tax Authorities for filing the returns of the deceased

For Online Filing of IT Returns :

First, the legal heir has to obtain a DSC in his own capacity. The DSC of the legal heir, so obtained can be registered in the ITD e-filing website as follows: The details of Legal heir and the deceased assessee, such as : PAN ,First Name, Middle Name, Last Name, Date of Birth, Father‟s First Name, Father‟s Middle Name ,Father‟s Last Name ,Mobile Number have to be sent through e-mail to efiling.administrator @ incometaxindia.gov.in along with the documentary evidences (in scanned format) i.e. death certificate of the deceased assessee.

After receiving these details by the e-filing administrator, the Legal heir‟s PAN will be linked to the deceased assessee and a confirmation email will be sent to email id of the Legal heir and then only, the return of the deceased assessee can be filed electronically by Legal heir.

For Offline Filing of IT Returns:

The Legal Heir has to visit the Assessing Officer and produce the necessary documents such as Self ID Proof i.e. PAN Card, Relationship Proof with the deceased ,Death Certificate of the deceased,as well as the PAN Card of the deceased .

After verifying all the details the AO would give approval for filing the Income Tax Returns and the Legal Heir can thereafter file the Returns .

Reply to Q3

While filing ,the Legal Heir has to write down the name of the (deceased assessee) mention "through legal heir" (name of the legal heir).The PAN Card of the deceased will have to be surrendered thereafter and a Copy of the Death Certificate to be submitted along with the return.