Legal Heir Registration under Income Tax
In accordance with sub-section (1) of section 159 of the Income-tax Act, 1961, when an individual passes away, their legal heir is responsible for paying any tax dues that the deceased person would have been required to pay. Moreover, under sub-section (3) of the same section, the legal representative is considered an assessee. Therefore, the legal heir must file the deceased’s income tax return on their behalf as the representative assessee.
Prerequisites for Legal Heir Registration
To register as a legal heir for the deceased’s income tax, certain prerequisites must be met:
- Valid User ID and Password of the Legal-Heir
- PAN of the Deceased
- Deceased’s PAN Linked with Aadhaar (Recommended)
- Required Documents for Legal Heir Registration:
- Copy of the deceased’s PAN Card
- Copy of the Death Certificate
- Proof of Legal Heir Status
- Order passed in the name of the deceased (only mandatory if registering to file an appeal on behalf of the deceased)
- Letter of Indemnity (optional)
Step-by-Step Process to Register as a Legal Heir
Step 1: Visit the Income Tax e-Filing Portal Homepage
Head to the official Income Tax e-Filing portal https://www.incometax.gov.in/iec/foportal/ to begin the process.
Step 2: Log In Using Your Legal Heir Credentials
Enter the User ID and Password assigned to you as the legal-heir.
Step 3: Navigate to Authorized Partners Section
Once logged in, go to the Authorized Partners section and click on “Register as Representative Assessee”.
Step 4: Click on ‘Let’s Get Started’
Begin the registration process by clicking the “Let’s Get Started” button.
Step 5: Create a New Request
Select “+Create New Request“ to initiate the registration.
Step 6: Choose the Assessee Category
Pick the category of the assessee, in this case, “Deceased (Legal Heir)”. Enter the deceased’s mandatory details such as PAN, date of birth, etc.
Step 7: Upload Required Documents
Provide all required documents such as the deceased’s PAN, death certificate, and legal heir proof. Additionally, upload any mandatory documents depending on the reason for registration (e.g., appeal order, indemnity letter).
Step 8: Verify the Request
You will receive an OTP on your registered mobile number and email address. Enter this OTP to verify the registration request.
Step 9: Submit the Request
Once you have verified the request, click “Submit”. Your application will be processed by the Income Tax Department within 7 days.
Step 10: Wait for Approval and Notifications
After processing, you will be notified via email and SMS regarding the approval of your request. Upon approval, log in to the e-filing portal with your own credentials, and switch to your representative assessee profile (as a legal heir) in the profile section.
Also Read: Key Changes in TDS Form 24Q for Salaried Employees: What You Need to Know for 2025
Conclusion
Registering as a legal-heir for income tax purposes is an important responsibility and ensures that the deceased’s tax obligations are fulfilled. Follow this simple, step-by-step guide to ensure a smooth registration process and timely filing of returns as the representative assessee of the deceased. Be sure to keep all necessary documents in hand for a hassle-free experience!
This process ensures you fulfill your legal duties while managing the tax obligations of your deceased relative.
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