How To Register Legal Heir?

How To Register Legal Heir?

How to register legal heir?

Project – #makeknowledgefree
By – Amlan Dutta

674 (CA Practise) How to Register as Legal heir with income tax department (Hindi)

Video Link –

Someone had asked on a forum
“How to submit return after death of assess?and assess no have bank account.Assess All account closed.How to claim TDS For AY 13-14,14-15.Give me advice..And what is process?

The first step’s here is for the son/ daughter to apply as a legal heir through the tax website to the department and then
(2) Step 2 – Enter the site using deceased site credentials and file return on their behalf as a legal representative

Here we see how step 1 is done
Solution – By Amlan Dutta

Say , deceased Assesse – Ram Pratap Kumar Previous year – 2013 14 Assessement year – 2014 15 Son – Vinod Kumar

Death – Due to Masssive cardiac arrest on 04/7/2013

Here , first the death certificate obtained from both hospital and the municipal corporation has to be send to the assessing officer so that no further notices are sent to the deceased in future .Also pan card of the deceased (Ram ) needs to be surrendered to the IT department

Second , most important , please note Vinod Kumar , son (and legal heir assumed ) has to register in income tax website with his login credentials and first register as legal heir
See the tutorial to make this part clear

Here , vinod will go to field registyer as legal heir and fill in the details for the deceased employee

You will see there are various fields for giving details of the deceased , like the name , date of birth , surname , middle name , first name etc

So , Vinod will first fill this up ,

Details of the Deceased

Name of the deceased – Ram Kumar

Date of Birth – (Late Ram’s DOB) 11/06/1960

Surname – Kumar

Middle name – Pratap

Last Name – Kumar

Then to further proceed on with the request a checklist of documents need to be submitted which are namely ,

(1) Death certificate of Ram

(2) Ram’s Pan card

(3) Self attested Pan card Copy (I.e pan card of Ram signed over by son Vinod)

(4) Legal Heir Certificate

(5) Affidivait in presence of notarised public

All the above documenst needs to be scanned and zipped and then uploaded (Look at the atached pic )

Once , Vinod does all this and submit’s request for Legal heir , the request is then processed by the department

In few week’s Vinod will get a confirmation for legal heir

And now , Vinod will login to his Income tax id website using the login credentials of the deceased for the previous year 2013 14 (Assessment year 2014 15 ) or for all years where the return needs to be filed if such be the case

(All income and tax details can be easily made available using for 26 AS in the income tax website for the deceased and this can be used by the legal heir to understand the source of income and TDS deducted if he has no other sources to determine income heads and taxes paid )

Let’s assume that Late Ram had income just from salary and Axis bank FD ) for the previous year 2013 14

So , his selection for return would be ITR 1 if one goes by income heads

But here the return is being filed by the legal representative (see attached picture )

This is not availablein ITR 1

So Vindo will have to file ITR 2 for Late Ram and select the option ” Return being filed by legal representative ”

Name of the representative – Vinod Address of the representative – Vinod’s address B 191 , Jolly maker -1 , Cuffe parade , Mumbai

PAN of the representative – Vinod’s PAN – AIJPD5871R

So Vinod will fill the return details (ITR 2 ) for late father Ram and declare all sources of income and taxes paid as can be figured out from form 26 AS AS WELL

Then depending upon whether the case is due for refund or otherwise , the return is supossed to be submitted

Once done and the return is uploaded , Vinod will get acknowledgement (ITR V )for return filed for his father (Late Ram Pratap singh )

He needs to send the acknowldgement for this to the department

Please , note that Vinod, for filing his own return (ITR 1/2/3/4 as the cas emay be ) will login to the income tax website using his own credentials and will file his return which is separate

Note this will just happen once in everyone’s life

I explain this in detail because i know billions of lifes will eb effected by this both in good manner because of the transparency of the process but also in a negative manner because of the loss of someone precious in life

Hopefully , all of you can bless me ,

Civil Engineer Amlan Dutta – Founder of Make Knowledge Free