There are instances when a taxpayer who has deceased during a particular financial year and the IT return for the same is to be filed or the refund etc. of the deceased is to be issued in the name of a legal heir or in other circumstances there is a necessity for the legal heir to register at IT website. Here we will look at the procedure and the documents required for the same.
Login to the e-filing portal i.e. www.incometaxindiaefiling.gov.in
Go to My Account and click on 'Register as Representative'
Select request as New Request and category to register as "Legal Heir- Deceased"
Provide the following details as asked :
(a) PAN of the deceased
(b) Name of the deceased
(c) Date of death of deceased
(d) PAN of legal heir
(e) Bank Account details of legal heir
Attach the following documents :
PAN card of the deceased
PAN Card of the legal heir
Copy of death certificate
Copy of legal heir proof which may be any one of the following :
(a) Legal heir certificate issued by a court of law
(b) Surviving family member certificate issued by the local revenue authority
(c) Family Pension certificate issued by the Central/State Government
(d) Registered Will
(e) Letter issued by the bank or financial institute on their letterhead mentioning the particulars of nominee or joint holder in the account of the deceased at the time of demise of the taxpayer. The letter must be sealed and signed.
5. After attaching all the documents, click submit. The successful submit message will be received.
On successful submission, the request will be sent to filing admin. The same will check and verify the details and may approve or reject the same. The email and SMS will be sent to the user who has made the request.