Legal Heir Tax Consultancy


According to the Income Tax Act, 1961, if a deceased person had taxable income in the financial year, the income tax return must be filed by the legal heir. The legal heir has to file the income tax return on behalf of the deceased person for the income earned till the date of death.

Our expert team of CA in Udaipur Rajasthan India is ready to help in difficult situation. The legitimate heir has to register himself at the official website of Income Tax Department for filing the return on behalf of the deceased.

For making use of the legal heir facility, the PAN number of both the deceased person and legal heir should be registered in the e-filing portal. However, if the dead person PAN is not registered, then the legal heir can register on behalf of the deceased.

Also, online filing of an Income Tax Return for the deceased person can be done online through the e-filing website by legal jeir using his Digital Signature Certificate (DSC).

Who is legal heir? A legal heir is a person who represents the assets of the deceased. Upon obtaining legal heir certificate, the person can file an Income Tax Return on behalf of the deceased. A legal heir certificate obtained in accordance with the applicable legal provisions helps to identify the heirs of a deceased person.

The legal heir may be:
  1. Parents of the deceased person
  2. Spouse of the deceased person
  3. Siblings of the deceased person
  4. Children of the deceased person

While filing the ITR, the name of the assessee has to be mentioned. Taxpayers can specify Late Mr/Ms. depending on the gender of the deceased assessee. Through a legal representative, the return for a deceased person can be filed. The name of the person filing the return should be mentioned in the representative return.

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