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lovelyvirmani   24 August 2016

Itr of deceased

Hi all,

Greetings for the day!!!

I am here to seek guidance as I am landed into an unforeseen situation. My beloved mother expired in Jan'16 and I allready submitted her ITR by registering myself as temp legal heir and paid the required taxes. However now I am not able to e-verify the return as it requires me to produce legal heir certificate/surviving member certificate.

The main problem is that in our family consists of my expired mother, father and myself. I have not seen my father after the age of 4 and he is not living with us. I have heard he is alive and residing in bangalore, however not sure. How to conclude the ITR of my mother? I was being advised to get a surviving member certificate that would have me and my father name , however not sure whether that will be acceptable by Income tax authorities as I am the one who has registered my self as temporary legal heir and submited the tax money. In certificate there will be two names. Will it serve my pupose of conculding the ITR of my mother.

Pls confirm.

 

Thanks

Lovely



Learning

 12 Replies

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.

 
 
 
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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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