Tax filing for person who expired in July 2020

Tax queries 226 views 11 replies

Hi,
My mother expired on 14-July-2020.  She was a pensioner and she would file her IT returns regularly.   For the financial year FY2019-20 as the IT return filing date is postponed to 30-Nov-20 we are currently in the process of filing her IT returns.  Since she was alive for the entire financial year FY2019-20 and passed away only in July '20, should legal heir file her IT return or can I do it on her behalf
I understand for FY2020-21 only her legal heir can file her IT return but I need guidance for FY2019-20 .  As she is no more, is it right for me to fill the verification part of ITR1 form on her behalf as representative.  Kindly advice.
Thanks.

Replies (11)
Yes, you can file return as representative

Should I add/register as a representative?  I'm asking this because I found the following document on incometaxindiaefiling.gov.in

https://www.incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Add_RegisterManual.pdf

As per this there are 2 options -  

1.1 Add another person to represent on your behalf  -  Here i can login to my mother's account and add myself as a representative and then file her tax returns.

1.2 Register Yourself on Behalf of another Person - Here one logins to their own account and then adds themselves as a representative on behalf of the deceased person.  

Which of the above 2 options should I go with for FY2019-20.  Given that she was living for that financial year and expired in July 2020.

 

Also note - She is survived by my father who receives the family pension and by her 3 children including myself.  So all of us are her legal heirs.  Who can file her IT return for FY2020-21 as a legal heir.  Only my father or any of us.  

 

Kindly advice.

Thanks

Any one of you from the legal hire can file return
for 1st year as a representative
and for 2nd year as a legal hire
Only legal heirs can file returns in the case of a deceased person for the returns to be valid, the fact that the person was alive for the entire year for which the returns are filed is immaterial since if there is any liability for that year, it will devolve on the estate of the dead person, thus on the legal heirs.
But as she lived that period it can be filled as a representative if any demands comes legal hire will paid for it
and this year file will be filled by legal hire
in my opinion it's better to wait for the one to proceed then file the other one as belated

Thanks ayusmita and queryinsta054 for your responses. But as both of you have different views, I am only left confused :(.

How should I do the filing for my mother who expired on 14-Jul-2020 for FY2019-20.  

1 Add another person to represent on your behalf  

OR

2 Register Yourself on Behalf of another Person
 

The document mentions that in case of a deceased person, only a legal heir can act as a representative and even the documents are same if one chooses to register directly as a legal heir. Given that the assessee can no longer add you as her representative, you will have to choose the 2nd option viz. Register Yourself on Behalf of another Person. Also, a deceased person's children as well as surviving spouse can register as legal heir. It is just a matter of agreement between them

very useful discussion guys, thanks, carry on.

After reading again, in my opinion it's better to wait for the one to proceed then file the other one as belated.

Regards,

Trisha


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Can you please elaborate on the below statement.  Sorry, I don't quite understand what is said here -

"After reading again, in my opinion it's better to wait for the one to proceed then file the other one as belated"
 

 

As ayushmita told:

But as she lived that period it can be filled as a representative if any demands comes legal hire will paid for it and this year file will be filled by legal hire in my opinion it's better to wait for the one to proceed then file the other one as belated.


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