In the New Income Tax Portal, the Central Board of Direct Taxes (CBDT) has now enabled the login as Legal Heir, which will ensure easy filing of Income Tax Return (ITR) of the deceased person.
In order to log in as a legal heir, one has to register himself as a legal heir of the deceased person on the Income Tax Portal.
Registration as a legal heir is mandatory for e-filing of return on behalf of the deceased person. The PAN of both the deceased person and legal heir should be registered in the e-filing portal. However, if the deceased person’s PAN is not registered, then the legal heir can register on behalf of the deceased.
The legal heir, in the eyes of law, is the person who represents the assets of the deceased. To register as legal heir, any of the documents are accepted as legal heir certificates namely legal heir certificate issued by the court of law, legal heir certificate issued by the Local revenue authorities, certificate of the surviving family members issued by the local revenue authorities, the registered Will of the deceased person and the family pension certificate issued by the State/Central government. The most common certificate available is the certificate of surviving family members issued by the local revenue authorities (Municipality, Nagar Palika). This certificate is usually issued in regional language, so the legal heir is required to translate it into English/Hindi and get it duly notarized.
The income tax returns for a deceased person have to be filed if he/she has taxable income. His legal heir/representative needs to file the return on his behalf for the income earned till the date of death. The legal heir has to register himself at the income tax website for filing the return on behalf of the deceased. In this article, we will discuss how to file the income tax return for the deceased by a legal heir.