Legal hear certificate

legal hear certificate performa for income tax registration as representative person
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A Legal Heir Certificate (also called Heirship Certificate) is a document issued by a government authority identifying the legal heirs of a deceased person. Here is everything you need to know:

1. Purpose / When Required:
- Claiming bank deposits, fixed deposits, or investments of the deceased
- Transferring immovable property in the name of legal heirs
- Receiving pension, provident fund, gratuity of deceased employee
- Filing income tax returns of deceased (as legal representative)
- Claiming insurance proceeds
- Transferring vehicle registration

2. Who Issues It:
- Tehsildar/Revenue Divisional Officer (RDO) — for most states
- Municipal Corporation / Gram Panchayat — in some states
- Civil Court — if there is a dispute among heirs (Succession Certificate issued by court is stronger than administrative Legal Heir Certificate)

3. Process:
- Apply to the local Tehsildar/RDO with: application form, death certificate of deceased, proof of relationship (Aadhaar, ration card, family details), affidavit on Rs. 100 stamp paper
- Tehsildar verifies and issues the certificate within 15-30 days (varies by state)

4. Succession Certificate vs Legal Heir Certificate:
- Legal Heir Certificate: Simpler, faster, administrative certificate — accepted for most banking/pension purposes
- Succession Certificate: Issued by civil court — required for movable assets like shares, debentures, and where there is dispute among heirs. Takes 3-6 months

5. For IT Purposes: Legal heir must register on the IT portal as 'legal representative' to file ITR of deceased for the year of death.

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