CBDT allows login as legal heir in the income tax portal

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In the new income tax portal, the Central Commission for Direct Taxes (CBDT) has now enabled login as legal heir, which will make it easier to file the Income Tax Return (ITR) of the deceased.

To log in as the legal heir, you must register as the legal heir of the deceased person on the Income Tax Portal.

Registration as a legal heir is mandatory for electronic filing of the declaration on behalf of the deceased. The PAN of the deceased person and the legal heir must be registered in the electronic filing portal. However, if the PAN of the deceased person is not registered, the legal heir can register in the name of the deceased person.

The legal heir, in the eyes of the law, is the person who represents the property of the deceased. To register as a legal heir, all documents are accepted as certificates of legal heir, namely certificate of legal heir issued by court, certificate of legal heir issued by local tax authorities, certificate of members of the surviving family issued by the local tax authorities, the registered will of the deceased person and the family pension certificate issued by the state / central government. The most common certificate available is the certificate of surviving family members issued by the local tax authorities (Municipality, Nagar Palika). This certificate is usually issued in the regional language, so the legal heir is required to translate it into English / Hindi and have it duly notarized.

Income tax returns for a deceased person must be filed if they have taxable income. His heir / legal representative must file the return on his behalf for income earned up to the date of death. The legal heir must register on the income tax website to file the return on behalf of the deceased. In this article, we will discuss how to file the deceased’s income tax return by a legal heir.

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