ITR FILING FOR THE DECEASED TAX PAYER

FILING OF INCOME TAX RETURN OF THE DECEASED PERSON

 In the eventuality of the death of a TAX PAYER his/her last return is required to be filed by the legal heir after getting him/her self registered on the Income Tax Efiling site. The responsibility of payment of tax rests with the legal heir. There have been cases where the IT Dept has raised demand after three to four years from the Family pensioner. We had earlier covered this aspect in detail at, http://signals-parivaar.blogspot.com/2015/12/income-tax-return-of-deceased-very.html please do read the nitty gritties and why and buts of the same.

   It is therefore necessary to file his/her last return. The method is not complicated and is described below in the succeeding paragraphs.

REGISTERING AS LEGAL HEIR  - 

          Be ready with scanned copies of your PAN CARD self authenticated, PAN CARD of the deceased, Death certificate, Original PPO showing the name of the spouse or any other document as proof of being the legal heir (given on the efiling site. Put these together in a folder on your computer and ZIP them using WINZIP (not WinRR). make sure the total sixe f the Zipped folder is under 1 Mb.

            Log on to your E-filing account and follow as under after the successful log on :-     

                MY ACCOUNT  --> ADD/REGISTER AS RE[RESENTATIVE --> REQUEST TYPE --> SELECT (DROP DOWN ARROW) --> NEW ..   ADD/REGISTER AS REPRESENTATIVE --> SELECT (DDARROW) --> REGISTER YOURSELF ON BEHALF OF ANOTHER PERSON ..   NOW ANOTHER FIELD CATEGORY TO REGISTER SHOWS UP --> SELECT (DDA) --> LEGAL HEIR --> PROCEED .

      NEW PAGE OPENS - 

    FILL UP DETAILS AS INDICATED CORRECTLY AND UP LOAD THE FOLDER CONTAINING DOCUMENTS ZIPPED EARLIER.

        A CONFIRMATION WILL COME WITH TRANSACTION NUMBER. iT MAY TAKE ABOUT A WEEK BEFORE THE APPROVAL IS SEEN ON THE PORTAL. ONE WILL BE ABLE TO SEE THE STATUS BY PUTTING IN  - REQUEST TYPE -  ABOVE AS VIEW IN PLACE OF NEW AND PROCEEDING FURTHER. 

         THE SCREEN SHOT BELOW WILL BE SEEN. 

           IN CASE WHERE THE REQUEST IS REJECTED FOR SOME ERROR WONE CAN RESUBMIT THE REQUEST BY CORRECTING THE ERROR.

     NOTE ;; On completion of the request the efiling account of the deceased will be disabled.

       ONCE THE REQUEST IS APPROVED YOU WILL LOG ON TO YOUR OWN ACCOUNT AND FILE THE ITR PREPARING THE SAME USING EXCEL UTILITY AND FILING AS THE LEGAL HEIR. ON LOGGING INTO YOUR EFILING ACCOUNT YOU WILL SEE THE FOLLOWING PAGE TO SELECT WHETHER YOU WISH TO SEE YOUR OWN ACCT OR THAT OF THE DECEASED :-

     
  THERE IS NO OTHER WAY TO FILE THE RETURN OF THE DECEASED.  FILING USING THE E-FILING ACCOUNT OF THE DECEASED IS IMPROPER SINCE HE IS NOT THERE TO FILE THE RETURN USING HIS ACCT.

    ONCE THE LEGAL HEIR IS APPROVED THE LOG IN TO DECEASED ACCOUNT DIRECTLY WILL NOT BE POSSIBLE BUT FOR GOING THROUGH YOUR OWN LOG IN AS EXPLAINED ABOVE.