Originally posted by : RAJESH CHOUDHARY
	The legal heir of the deceased assessee shall file the return on his behalf. Just like a POA holder can file a return on behalf of the person giving such power,  legal heir can file the return for a deceased person. The name in the return should be mentioned as "LATE Mr / Mrs. _________ through legal heir Mr / Mrs. _________"   and as far as exemption u/s54 legal heir can take ... Let see other friends reply...

i know this but i want exemption procedure. How his representative can take exemption? this I want to know .... plz provide section also....

Go thru the link...you will get your answer or you Query Siddharth

/forum/capital-gains-inheritance-tax-question-203393.asp#.UA5hxqBRUvs

Vandana di has given superb link ....

and a very nice explanation provided by Pritam sir over there .....