PROCERURE TO REGISTER AS LEGAL HEIR WITH INCOME TAX DEPARTMENT PORTAL

Register as Legal Heir (applicable in case of any deceased taxpayer)

To Register as Legal Heir perform the following steps:-

Logon to ‘e-Filing’ Portal https://www.incometax.gov.in/iec/foportal/​

Go to the ‘My Account’ menu located at upper-left side of the page > Click ‘Register as Representative’

Select the ‘Request Type’ as ‘New Request’ and Select the ‘Category to Register’ as ‘Deceased (Legal Heir)’ > Click ‘Proceed’

Provide the following details:

• PAN of the Deceased

• Surname of the deceased

• Middle Name of the deceased

• First Name of the deceased

• Date of Death

• Bank account details of Legal heir

Note:

The user should select the ‘Reason for Registration’ if the date of death entered is for a period for which return filing timelines have lapsed u/s 139.

Attach the following documents as attachments against the hyperlink provided for the same:

• Copy of the PAN card of Deceased

• Copy of the PAN card of the legal heir

• Copy of Death Certificate

• Copy of Legal Heir Proof from the below list:

•  Legal Heir Certificate issued by Court of Law /Local Revenue Authority.

•  Surviving family member certificate issued by the Local Revenue Authority.

• Family Pension certificate issued by Central/State Government.

• Registered will.

• Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.

• Copy of the order passed in the name of the deceased (Mandatory only if the reason for registration is ‘Filing of an appeal against an order passed in the name of deceased’).

• Copy of the order /notice (Mandatory only if the reason for registration is ‘Filing of return of income/form of period in which deceased was alive through condonation request’ (or) ‘A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased’)

Click ‘Submit’. A Success Message will be displayed confirming the submission of request to ‘Register as Legal Heir’.