ITR filling for legal heir

Marriage certificate alone may not be sufficient for approval as legal heir on the income tax portal. She should register as Representative Assessee / Legal Heir from her own e-filing login and upload PAN of deceased, death certificate and accepted legal heir proof. Accepted proofs include legal heir certificate, surviving family member certificate, registered will, family pension certificate, or a bank letter mentioning her as nominee/joint account holder. Practically, the fastest option is to obtain a surviving family member certificate from the local revenue authority, or if she is nominee/joint holder, get a proper bank letter and apply again.

In case of death of an assessee, the Income Tax Return must be filed by the Legal Heir / Legal Representative under Section 159 of the Income-tax Act.

The application was rejected because marriage certificate alone is not accepted as valid legal heir proof on the Income Tax Portal.

✔️ What to Do

1. Obtain any one valid document:
   • Legal Heir Certificate (Tehsildar/Revenue Authority)
   • Surviving Family Member Certificate
   • Registered Will / Court Order
   • Family Pension Certificate or Bank nominee certificate

(Death Certificate is mandatory.)

2. Login on Income Tax Portal using wife’s PAN →
   Authorized Partners → Register as Representative Assessee → Deceased (Legal Heir)
3. Upload documents and wait for approval.
   After approval, she can file the final ITR of the deceased.

👉 Practical tip: Apply for a Surviving Member Certificate — usually the fastest accepted proof. - Setindiabiz