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Person responsible to file itr

divva (Industrial Trainee @ Ashok Leyland) (348 Points)

03 July 2012

If an unmarried person expires but does not have taxable income. Who shall be the person responsible to file ITR & Claim refund??

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ROSHAN BHARTIA (ACCOUNTANT AND CA ARTICLE) (2250 Points)
Replied 03 July 2012

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

divva (Industrial Trainee @ Ashok Leyland) (348 Points)
Replied 03 July 2012

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

1 Like

bhavik mehta (C.A.) (526 Points)
Replied 03 July 2012

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

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Ankit (CA, CS) (3064 Points)
Replied 03 July 2012

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.

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ROSHAN BHARTIA (ACCOUNTANT AND CA ARTICLE) (2250 Points)
Replied 03 July 2012

2ND PART ANS

REFUND WILL BE CLAIMED BY HER LEGAL HEIR MEANS PARENTS

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Ankit (CA, CS) (3064 Points)
Replied 03 July 2012

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

Regards,

CA ANKIT

1 Like

divva (Industrial Trainee @ Ashok Leyland) (348 Points)
Replied 03 July 2012

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

divva (Industrial Trainee @ Ashok Leyland) (348 Points)
Replied 03 July 2012

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

1 Like

Ankit (CA, CS) (3064 Points)
Replied 03 July 2012

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

divva (Industrial Trainee @ Ashok Leyland) (348 Points)
Replied 03 July 2012

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

Ankit (CA, CS) (3064 Points)
Replied 03 July 2012

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.