{"id":30615,"date":"2021-05-18T15:34:22","date_gmt":"2021-05-18T10:04:22","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=30615"},"modified":"2021-05-18T15:34:25","modified_gmt":"2021-05-18T10:04:25","slug":"it-return-for-the-deceased","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/","title":{"rendered":"IT Return for the Deceased: A Detailed Outlook"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Are\nyou wondering how to file an income tax return for the deceased person?\nSurprisingly, the tax authorities have mandated the filing of a tax return for\nthe deceased person in case of a taxable income. The deceased person&#8217;s\nrepresentative or legal heir is accountable for filing a return on his\/her\nbehalf against the income reaped till the date of his\/her demise.&nbsp;<\/p>\n\n\n\n<p>To do so, first, the legal heir has to visit the income tax online portal for registration. In this write-up, we will provide every possible detail regarding the filing of the <a href=\"https:\/\/corpbiz.io\/income-tax-return-filing\"><strong>income tax return<\/strong><\/a> for the deceased.&nbsp;<\/p>\n\n\n\n<p>In\na legal purview, a legal heir refers to an individual who represents the\ndeceased&#8217;s assets. Any of the following certificates can be proof of the legal\nheir&#8217;s authenticity.&nbsp;<\/p>\n\n\n\n<ul><li>The legal heir certificate\nissued by the concerned revenue authority<\/li><li>A court-granted legal heir\ncertificate.<\/li><li>The certificate regarding the\nsurviving family members granted by the local revenue authorities<\/li><li>The legalized Will of a\ndeceased person<\/li><li>A government-issued family\npension certificate.&nbsp;<\/li><\/ul>\n\n\n\n<p>The most widely-used certificate available is the surviving family member\u2019s certificate granted by the local revenue authorities. Such a certificate is usually accessible in a regional language. Therefore, a legal heir needs to translate it into an acceptable language and then attest by the notary.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/claiming-process-of-income-tax-refund\/\">What is the Claiming Process of Income Tax Refund?<\/a><\/mark><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#Register_as_legal_heir_on_Income_Tax_online_Portal\" >Register\nas legal heir on Income Tax online Portal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#Steps_to_Register_as_a_legal_heir_on_the_IT_department_online_portal\" >Steps to  Register as a legal heir on the IT department online portal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#Registration_Approval_Process\" >Registration\nApproval Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#File_Income_Tax_Return_as_a_Legal_Heir\" >File\nIncome Tax Return as a Legal Heir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#An_overview_on_the_Estimation_of_the_deceaseds_income\" >An\noverview on the Estimation of the deceased&#8217;s income&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#What_is_the_Tax_liability_of_the_legal_heir\" >What is\nthe Tax liability of the legal heir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/it-return-for-the-deceased\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Register_as_legal_heir_on_Income_Tax_online_Portal\"><\/span>Register\nas legal heir on Income Tax online Portal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nlegal heir must register at the income tax online portal as a legal heir.\nRegistration as a legal heir is a compulsion as per Income Tax norms for filing\na return for the deceased person.<\/p>\n\n\n\n<p>The\ne-filing portal seeks the PAN of both the legal heir and the deceased person\nfor the registration. If the PAN of the deceased person is non-registered, the\nlegal heir PAN can fulfil the requirement of e-filing registration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_Register_as_a_legal_heir_on_the_IT_department_online_portal\"><\/span>Steps to  Register as a legal heir on the IT department online portal <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>The applicant can use the given steps to register as a legal heir in the IT department online portal.<\/strong><\/em><\/p>\n\n\n\n<ul><li>Step 1 \u2013&nbsp;Visit the IT\ndepartment e-filing portal.&nbsp;<\/li><li>Step 2 \u2013&nbsp;Login to the\ne-filing portal using valid credentials&nbsp;&nbsp;<\/li><li>Step 3 \u2013 Open the&nbsp;My\nAccount option and register as a representative.<\/li><li>Step 4 \u2013&nbsp; &nbsp;(i) Select\nthe type of request as a New Request (ii) Select the Register as representative\n\u2013 &#8220;Register yourself on behalf of another individual&#8221;. (iii) Choose\nthe category to register as the Estate of the deceased.<\/li><li>Step 5:&nbsp;A page will appear on your screen, prompting you to upload the following documents. <\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Steps-to-Register-as-a-legal-heir-on-the-IT-department-online-portal.png\" alt=\"Register as a legal heir on the IT department online portal\" class=\"wp-image-30658\" width=\"542\" height=\"287\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Steps-to-Register-as-a-legal-heir-on-the-IT-department-online-portal.png 997w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Steps-to-Register-as-a-legal-heir-on-the-IT-department-online-portal-300x159.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/05\/Steps-to-Register-as-a-legal-heir-on-the-IT-department-online-portal-768x407.png 768w\" sizes=\"(max-width: 542px) 100vw, 542px\" \/><\/figure><\/div>\n\n\n\n<p>(As\ncited above) The zip file size must not surpass 1 MB.&nbsp;Click submit, and\nthe portal will generate an acknowledgement e-slip with a transaction\nID.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registration_Approval_Process\"><\/span>Registration\nApproval Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>After\nthe completion of the above steps, the request will then forwarded to the\ne-filing Administrator. Such an official scrutinizes the application and may\nreject it in case of any potential error. Once the administrator stamps his\napproval on the request, the applicant can use all the legal heir and deceased\nservices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"File_Income_Tax_Return_as_a_Legal_Heir\"><\/span>File\nIncome Tax Return as a Legal Heir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Upon\nsuccessful legal heir registration, you can file an income tax return for the deceased\nperson as a legal heir. The section below manifests the process of return filing\non the income tax portal.<\/p>\n\n\n\n<ul><li>Download the income tax return form for a deceased person.<\/li><li>Fill the downloaded form with apt detail and convert it to the XML file.&nbsp;<\/li><li>Visit the Income Tax web-based portal.<\/li><li>Log in to the IT portal via valid account credentials.&nbsp;<\/li><li>Navigate to the e-file &amp; upload the return.&nbsp;<\/li><li>Fill in the given information &amp; choose the XML file:&nbsp;<ul><li>PAN \u2013 Opt for PAN of the deceased.<\/li><li>ITR Form Name \u2013 Choose the Income Tax Return Form to upload(i.e. ITR 1, 2, \u2026)<\/li><li>Choose Assessment Year<\/li><\/ul><\/li><li>Next, make sure to upload the XML File.&nbsp;<\/li><li>A legal heir can electronically sign the deceased&#8217;s ITR using his\/her DSC, i.e. Digital Signature Certificate.<\/li><li>Click Submit.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"An_overview_on_the_Estimation_of_the_deceaseds_income\"><\/span>An\noverview on the Estimation of the deceased&#8217;s income&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As\na legal heir, you are accountable to complete the filing requirement of the\ndeceased against income earned till the date of demise. Estimate the deceased&#8217;s\nincome from the inception of the year till the date of demise. If you aren&#8217;t\naware of how to estimate income, you must refer bank statement and other\nrelevant documents for income tax calculation. <\/p>\n\n\n\n<p>Any income reaped post demise of a person from the assets received from the said individual is taxable in the hands of the legal heir. The legal heir must add such income received from the deceased in his income while addressing <em><strong>tax<\/strong><\/em><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Tax\"><em><strong>[1]<\/strong><\/em><\/a><\/sup> liabilities.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Tax_liability_of_the_legal_heir\"><\/span>What is\nthe Tax liability of the legal heir? <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nlegal heir is accountable for paying taxes liable in the ITR of the deceased.\nBut, he\/she is not responsible for the delayed taxes. The legal heir&#8217;s\nliability is limited to the extent to which the assets he\/she received can\naddress the liability. For example, If an individual receives Rs 10 lakhs as\nhis share from her mother&#8217;s property and his mother liability is Rs 12.5 lakh,\nhe is not bound to pay more than Rs 10 lakhs. The legal heir&#8217;s liability is\nconfined to the value of the assets received.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The legal heir is accountable for paying tax and other sums such as fine or interest that were supposed to be paid by the deceased when he\/she was alive. It means that the legal heirs should confront the penalty for a default incurred by the deceased. But again, his liability would be restricted to the extent of the assets received from the deceased.&nbsp; <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/income-tax-returns-which-is-the-correct-itr-form-for-you\/\">Income Tax Returns: Which is the Correct ITR Form for you?<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you wondering how to file an income tax return for the deceased person? Surprisingly, the tax authorities have mandated the filing of a tax return for the deceased person in case of a taxable income. The deceased person&#8217;s representative or legal heir is accountable for filing a return on his\/her behalf against the income [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":30645,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[1751],"acf":{"service_id":"441"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":3858,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/30615"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=30615"}],"version-history":[{"count":30,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/30615\/revisions"}],"predecessor-version":[{"id":30660,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/30615\/revisions\/30660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/30645"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=30615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=30615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=30615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}