Kolkata: The last date to file income tax this year is September 15. According to the Income Tax Act there are clearly laid down rules to be followed in case a parent dies and his/her has to be filed. The duty to file the return of a taxpayer who has expired is of the legal heir or executor of the estate. This is according to Section 159 of the Income-Tax Act, 1961.
Therefore, the paperwork has to be done by the legal heir of the deceased. The point to note is that if excess tax was deducted during the coursed of the year by the income tax department, the legal heir can claim reimbursement. But the first step is to register as a representative assessee on the income tax e-filing portal.
Who is a legal heir?
The law states that a person who will be representing that assets of the deceased will be considered a legal heir. According to experts, there are a few documents each of which can suffice for legal heir certificates when registering as a legal heir. These documents are:
Certificate of legal heir issued by a court of law
Certificate of legal heir issued by the local revenue authority
Registered will of the deceased
Family pension certificate of the government state or Central
A legal heir has to register himself/herself as the legal heir at the income tax website. This act of registration as a legal heir is necessary for e-filing of returns on behalf of a person who has expired. In such a situation the PAN of both the deceased person and heir has to be registered in the e-filing portal.
Documents required to file ITR
The following documents are needed to file ITR on behalf of a deceased:
Death certificate of the taxpayer
PAN card of the deceased
PAN card of the legal heir
Legal heir certificate