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Income Tax Return of a deceased family member
Category: Income Tax, Posted on: 15/07/2024 , Posted By: Sumit BIhani
Visitor Count:227

Is it required to file Income Tax Return of a deceased family member?

Legal provisions:

As per sub-section (1) of section 159 of the Income-tax Act, 1961, where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died.

Further, as per sub-section (3) of the said section, the legal representative of the deceased shall be deemed to be an assessee. Hence, the legal representative of the deceased person is required to file the income tax return on his/her behalf for the income earned as representative assesses of the deceased person.

The legal heir has to register self in the income tax website for filling the return on behalf of the deceased.

The documents required for registering self as legal representative of the deceased are as under:

1. Copy of PAN Card of the deceased

2. Copy of Death Certificate

3. Copy of Legal heir proof as per the norms (Refer Chart Below)

4. Copy of the order passed in name of the deceased Mandatory only if the reason for registration is Filing of an appeal against an order passed in the name of deceased.

5. Copy of Letter of Indemnity format of indemnity as available in e-filing portal




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