Person responsible to file itr

ACCORDING TO INCOME TAX ACT 1961 SEC EVERY PERSON HAS TO FILE A RETURN WHETHER HER INCOME IS NIL OR TAXABLE INCOME, BUT IF A UNMARRIED PERSON DIED THEN NO INCOME TAX RETURN SHOULD BE FILE FOR THAT PERSON BECUSE HE CANT AUTHOSRISE ANY PERSON TO FILE HER RETURN ON HIS BEHALF, EVERY INDIVIDUL SHOULD FILE OWN RETURN. NOR IT IS A COMPANY OR PARTENSHIP FIRM THAT THE AUTHORISED POWER TO SIGN THE RETURN

Im unable to agree with you roshan, Can you Quote the provisions of the act which states so..??

his/her legal representative or the beneficiary of his property , as per his /her will or else.

Dear Divya,

the answer to your question lies in section 159 of the Income Tax Act. the section says that if a person dies, the return shall be filed by his legal representative.

2ND PART ANS 

REFUND WILL BE CLAIMED BY HER LEGAL HEIR MEANS PARENTS 

Since the term LR has not been restrictively defined, the same mey be filed by the parents or siblings.

Regards,

CA ANKIT

Oh fine thanku.. siblings can file it right..

Oh fine thanku.. siblings can file it right..

Dear Divya,

yes sure they can file it. since in c\the case of the death, they are the ones who will be entitled to the estate. so they can file the return as well.

Regards,

CA ANKIT

Oh fine thanku.. siblings can file it right.. Where in ITR do i mention has its being filed by legal representative.. There is option oly for representative Assessee

Dear Divya,

you can mention the name of the LR in the representatives coloumn if they meet all the requirements for that coloumn. which i am sure must be ther like, PAN etc.