Itr of deceased

Kumar Doab (FIN) 24 August 2016

Go thru;

Legal Heir Registration in e-Filing

https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Register_Legal_Heir.pdf

Step 7: Following documents will be accepted as Legal Heir certificate. 

The legal heir certificate issued by court of law 

The legal heir certificate issued by the Local revenue authorities. 

The certificate of surviving family members issued by the local revenue authorities 

The registered will 

The Family pension certificate issued by the State/Central government.

Submit any of these e.g; The legal heir certificate,The certificate of surviving family members

The tehsildar at your location may be the authority to issue these.

The civil court has the authorityb to issue Civil Death certificate for person missing for 7 years.

Your able counsel can help you further.

lovelyvirmani 26 August 2016

Thanks Sir,

I really value your response. Trust me I have gone through the process several times. I am looking for an postive confirmation herewith if I get a surviving member certificate from revenue authority where my father's and mine name is written. Will that be appropriate for registering myself as permanent legal heir for filling my mother's tax at incometax site?

Much appreciated your prompt response.

Thanks

:Lovely.

Kumar Doab (FIN) 26 August 2016

As already posted:

"The tehsildar at your location may be the authority to issue these.

The civil court has the authorityb to issue Civil Death certificate for person missing for 7 years.

Your able counsel can help you further."

Rest check with concerned ITO,Tehsildar, Civil Court.

Or with your own able counsel.

lovelyvirmani 26 August 2016

Yes, The tehsildar at my location has confirmed that he will issue Surviving member certificate with my father and mine name in it. My query is after that. WIll this certifcate be acceptable by income tax department for registering myself as permanent legal heir at their website.

PS: I already registered myself as temp legal heir.

Thanks

Lovely

Kumar Doab (FIN) 26 August 2016

If they have posted its acceptability at website then they should.

Like you have visited Tehsildar, visit ITO and confirm or call them or write to them.

Or approach your own counsel specializing in IT matters.

Ms.Usha Kapoor (CEO) 01 September 2016

Dear Client,

You obtain Legal Heir crtificate after producing death certifiate of your mother from revenue officials or court and file ITRs.You need not pay any amount out of your pocket for the liabilities of your deceased mother but if you inherit some asset say Rs.1 ,50000 tax authorities'd charge Rs.1 lakh of this asset originally belonging to ur deceased mother and you can keep the balance of Rs.50,000.Please see the below discussion.

https://www.legalserviceindia.com/lawyers/bangalore.htm

Ms.Usha Kapoor (CEO) 01 September 2016

Dear Client,

See bellow section 159 of IT Act 1961:

Central Government Act

Section 159 in The Income- Tax Act, 1995

159. Legal representatives

(1) Where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.

(2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of subsection (1),-

(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c) all the provisions of this Act shall apply accordingly.

(3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.

(4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with.

(5) The provisions of sub- section (2) of section 161, section 162 and section 167 shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.

(6) The liability of a legal representative under this section shall, subject to the provisions of subsection (4) and sub- section (5), be limited to the extent to which the estate is capable of meeting the liability. B.- Representative assessees General provisions

Representative assessee

Ms.Usha Kapoor (CEO) 01 September 2016

Dear Client,

See bellow section 159 of IT Act 1961 and also relevant case law.:

Central Government Act

Section 159 in The Income- Tax Act, 1995

159. Legal representatives

(1) Where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.

(2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of subsection (1),-

(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c) all the provisions of this Act shall apply accordingly.

(3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.

(4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with.

(5) The provisions of sub- section (2) of section 161, section 162 and section 167 shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.

(6) The liability of a legal representative under this section shall, subject to the provisions of subsection (4) and sub- section (5), be limited to the extent to which the estate is capable of meeting the liability. B.- Representative assessees General provisions

Representative assessee

Ms.Usha Kapoor (CEO) 01 September 2016

see below relevant case law.

Main Search Premium Members Advanced Search Disclaimer

Citedby 188 docs - [View All]

Commissioner Of Income-Tax vs G.B.J. Seth And Anr. on 17 March, 1981

Raghunathdas Kakani vs Addl. Commissioner Of Income-Tax on 25 September, 1979

Rani Jagadamba Kumari Devi vs Commissioner Of Income-Tax on 15 February, 1982

Cit vs Dalumal Shyamumal on 25 November, 2004

P.V. Chandran vs Commissioner Of Income Tax on 19 June, 2000

[Complete Act]

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Central Government Act

Section 159 in The Income- Tax Act, 1995

159. Legal representatives

(1) Where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.

(2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of subsection (1),-

(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c) all the provisions of this Act shall apply accordingly.

(3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.

(4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with.

(5) The provisions of sub- section (2) of section 161, section 162 and section 167 shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.

(6) The liability of a legal representative under this section shall, subject to the provisions of subsection (4) and sub- section (5), be limited to the extent to which the estate is capable of meeting the liability. B.- Representative assessees General provisions

Representative assessee

Kumar Doab (FIN) 01 September 2016

Your own counsel specializing in ITax matters can help you.

Ms.Usha Kapoor (CEO) 01 September 2016

dear Client,

I'd expalin the liability of your estate inherited by you from your deceased mother with an example. You needn't pay anything out of your pocket towards the deceased mother's liability to IT authorities.. Her estate to the extent of her liability is charged to give a discharge her from liability. Suppose your deceased mother owes/ is liable to IT authorities Rs.1 lakh. You inherit Rs/1,50,000. So as per section 159 and as per my above explanation IT authorities take Rs.1 lakh and the balance of Rs..50,000 you can keep.

Ms.Usha Kapoor (CEO) 01 September 2016

Dear Client,

I'd give an example of section 159 IT act. Your liability is confined to the extent of the deceased mother's estate you inherit from her. Resr you can keep. Suppose your deceased mother owes or liable to IT authorities Rs.1 lakh. You inherit an asset o fRs.1,50,000 from your deceased mother. IT authrities charge Rs. 1 lakh out of this 1.5 lakh inherited by you from your deceased mother and let you keep the balance of Rs.50,000.Onnly her estate you inherit would discharge the liabilitiesof your deceased mother. You needn't pay anything out of your pocket.

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