Legal Heir Registration process for filing Income Tax Return. efiling process on behald of a deceased person
The registration of legal Heir (LH) is for the purpose of filing electronic income tax return on behalf of the deceased person. Legal Heir of the deceased person should register as a Legal Heir to e-File income tax return on behalf of the deceased.
PAN of both the deceased person and Legal Heir 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).
There are two type of Legal Heir (LH)
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.
Upon registration as LH, e-Filing Administrator may approve it 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.
Thus There can be two type of registration-
Step-1 – Login to e-Filing portal using Legal Heir Credentials, i.e. (Name, PAN, DOB etc. of LH)
Step-2 – My Account -> Authorise/Register as Representative
Step-3 -Select appropriate field
(i) Register Type- Select the Type of Request “New Request”
(ii) Authorise/Register as Representative – select “Register yourself on behalf of another person”
(iii) Category to register – Deceased (Legal Heir)
Click Proceed
Step 4 – Enter the details of Deceased/Legal Heir
Step-5 – Select the files to upload
Step 6 – Attach a Zip File with the below scanned documents
Note: Maximum size of Zipped files should not exceed 1 MB
Step-7 – Click Submit
Note: Following documents will be accepted as Legal Heir certificate.
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.
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
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View Comments
Splendid! I could register myself as legal heir following your instructions. The instructions found on the official Income Tax site is misleading.