Procedure for adding the Legal Heir on Income Tax e-Filing portal

Legal Heir Registration in e-Filing

User should register as a Legal Heir to e-File on
behalf of the deceased. Deceased person’s PAN and Legal Heir’s PAN should be
registered in the e-Filing portal. If Deceased person PAN is not registered in
the portal then the Legal Heir can register on behalf of the deceased person
(This feature is provided for Individual user only)

 Steps involved in Legal Heir
Registration – New Request

 Step 1 – Login to e-Filing portal using Legal Heir Credentials

 Step 2 – My Account Register as Legal Heir

Step 3 – Select
the Type of Request New Request

 Step 4
Enter the details of Deceased

 ·        
PAN

 ·        
Date of Birth

 ·        
Surname

 ·        
Middle Name

 ·        
First Name

 Step 5 – Select
the files to upload

 Step 6 – Attach a Zip File with the below scanned
documents

 ·        
Copy of the Death Certificate

 ·        
Copy of PAN card of the deceased

 ·        
Self-attested PAN card copy and

 ·        
Legal Heir Certificate Or Affidavit in presence
of a Notary Public

 Step 7
Click Submit

 Note: 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.

Approval Process

Step 1 – Legal
Heir New request will be sent to the e-Filing Administrator.

Step 2 – The
e-Filing Administrator will verify the request and approve / reject as applicable.

Note: e-Filing
Administrator may approve as Temporary Legal Heir or Permanent Legal Heir,
based on the documents uploaded. An e-mail is sent to the registered e-mail ID
with the details of approval / rejection.

Legal
Heir – Registration

Temporary Legal Heir

 A person is treated as a
Temporary Legal Heir when fails to submit any one of the five Legal Heir
certificates as specified.

 Permanent Legal Heir

 A person is treated as a
Permanent Legal Heir when the person submits any one of the five Legal Heir
certificates mentioned above.

 Steps involved in Legal Heir
Registration – Upgrade to Permanent LH

 Step 1 – Login to e-Filing portal using Legal Heir Credentials Step 2 – My
Account
Register
as Legal Heir

 Step 3 – Select
the Type of Request Upgrade to Permanent LH Step 4
Select
the Legal Heir Certificate

 Step 5
Upload
the Scan document of any one of the Legal Heir Certificate.

 Step 6
Click Submit

 ·        
Upgrade to Permanent Legal Heir request will be
sent to the e-Filing Administrator.

·        
The e-Filing
Administrator will verify the request and approve / reject as applicable.

·        
To view the
status of the request

o    Login
using Legal Heir Credentials

o   
My Request
List  – 
Select
Add Legal Heir Request.

·        
The Legal Heir
should add his/her PAN in the verification part of the ITR Form, validate and
generate the xml of the return (if using offline forms) and upload the return
of the deceased using the Legal Heir login.

Key Points to be noted:

·        
Documents in
regional language should be translated to Hindi or English. The translated
document should be notarized (Both the original and translated document should
be uploaded).

·        
The uploaded documents should be scanned in PDF
format with 300 dpi.

·        
The zip file
attachment should not exceed 1Mb.

Legal
Heir Services

 

S.N

 

 

Services available on behalf of deceased

 

 

Temporary LH

 

 

Permanent LH

 

 

 

 

 

 

 

 

 

 

 

1

 

Upload Return

 

 

Yes

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

Submit ITR online

 

 

Yes

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

Defective Returns

 

 

Yes

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

Submit Form online (self/LH)

 

 

Yes

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

My Returns/Forms

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

Rectification request/status

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

Refund Re-issue

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

Request for Intimation

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

Response to Outstanding Tax Demand

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

Tax Credit Mismatch

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

11

 

Add CA

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

List / Dis- engage CA

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

Dis-engage ERI

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

Helpdesk Request

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

Worklist

 

 

No

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

Compliance

 

 

Yes

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

17

 

View Form 26AS (Tax Credit)

 

 

Yes

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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