Under Section 159 of the Income-tax Act, 1961, the legal representative of a deceased person is held liable to pay any sums the deceased would have owed if they were still alive. Furthermore, the law deems the legal representative to be an “assessee,” making it mandatory for them to file income tax returns on behalf of the deceased for income earned as their representative.
To fulfill these obligations, the Income Tax Department provides a digital process to register as a Legal Heir. Below is a comprehensive guide to navigating this process.
Prerequisites for Registration
Before starting the online application, ensure you have the following ready:
- Valid Credentials: You must have your own User ID and Password for the e-Filing portal.
- Deceased Person’s Details: You need the PAN of the deceased. It is also recommended that their PAN be linked with their Aadhaar number.
- Mandatory Documents:
- Copy of the Death Certificate.
- Copy of the PAN Card of the deceased.
- Legal Heir Proof (as per government norms).
- Order Copy: This is only mandatory if you are registering specifically to file an appeal against an order previously passed in the name of the deceased.
- Letter of Indemnity: This is an optional document.
Step-by-Step Guide to the Process
The registration is handled through the representative assessee section of the e-Filing portal.
- Log In: Visit the e-Filing portal and log in using the Legal Heir’s credentials (User ID and Password).
- Navigate to Registration: Go to the ‘Authorised Partners’ menu and select ‘Register as representative assessee’.
- Start Request: Click on ‘Let’s Get Started’ and then select ‘+ Create New Request’.
- Select Category: You will be asked to choose the category of the person you want to represent. Select ‘Deceased (legal heir)’.
- Enter Details: Provide the mandatory information of the deceased, including their PAN and Date of Birth, and upload the required supporting documents.
- Verification: To finalize the request, enter the OTP sent to the legal heir’s registered mobile number and email address.
What Happens After Submission?
Once the request is submitted, it is processed by the Income Tax Department, typically within 7 days. You can monitor the status by clicking on ‘View Request’ on the portal.
Upon approval, the legal heir will receive a notification via SMS and email. Once approved, you can log in with your own credentials, go to your profile section, and switch your role to ‘representative assessee (as legal heir)’ to perform filings on their behalf.
Need Assistance?
If you encounter issues during the process, the department provides several helplines:
- e-Filing & CPC Queries: 1800 103 0025 or 1800 419 0025.
- PAN & TAN Queries (NSDL): +91-20-27218080.
- AIS & Reporting Portal Queries: 1800 103 4215.
During peak filing seasons (such as late July), these support lines often operate with extended hours or 24/7 to assist taxpayers.