ITR On Behalf of The Deceased
ITR Rules- The legal representative or heir is liable to pay tax on behalf of the deceased. As per the provisions of Section 159 of the Income Tax Act, on the behalf of the deceased, the legal representative or heir is responsible to pay any tax liability. To execute this task the heirs are required to register themselves through their filing profile as the “representative assessees.”
Follow These Steps To Register Yourself As A Legal Representative:
- First Log in to your e-filing profile, on the homepage you will have to select “Authorized Partners”
- On the next page click on “Register as Representative Assessee”.
- Select “Let’s Get Started”, to create the new request you can select “Deceased (Legal Heir)” in the assessee category to represent the deceased one.
- Then select continue and fill in the required details.
- You will need to upload the documents of the deceased which includes: PAN, Date of Death, the reason for registering, details of you as legal heir, legal heir proof, letter of indemnity, Death Certificate etc.
Official Income Tax Portal
After this process, once you will get the notification of becoming a registered legal representative, you can file the ITR on behalf of the deceased. But before that, your request to become the representative will be sent to an e-filing Administrator. The administrator can verify your registration and can approve or deny it.
Also read:
E-Invoices Mandatory For Businesses Over 20 Cr Turnover
In Case Of Excess Tax Deduction
If an excess amount of tax has been deducted from the hands of the deceased taxpayer. Then the representative can file for a refund while filing the ITR. For the refund amount to be transferred the representative has to fill in the details of an additional bank account.
