ITR
Notice to legal heir of a deceased taxpayer
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Facts
A legal heir is liable to deal with income tax proceedings of the deceased to the extent of the estate. The heir should register as legal representative on the portal and then reply to the notice.
Provisions and law
- Sec 142(1) (now Sec 268(1))Officer can call for a return, accounts, documents or information before making an assessment
- Sec 159, Income-tax Act 1961Legal representatives are liable for the tax of the deceased to the extent of the estate
Analysis
Apply on the portal under Authorised Partners > Register as Representative, with the death certificate, legal heir certificate or will, and your PAN. While approval is pending, write to the officer asking for time. Then reply on facts, such as your father's pension and FD interest. Liability is limited to what the estate covers, not your own money.
Conclusion
- Get the death certificate and legal heir proof
- Register as legal representative on the portal
- Ask for adjournment if approval is pending
- Reply on the deceased's income with documents
A Savvy can do this for you
Inquiry before assessment, Sec 142(1) (now 268(1))
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