Income Tax Department

To Register as Legal Heir perform the following steps:-

1. Logon to ‘e-Filing’ Portal https://www.incometax.gov.in/iec/foportal/​
2. Go to the ‘Authorised Partner’ menu located at third menu from left side.> Click 'Register as Representative Assessee.
3. Click on “Let’s Get Started” and then “create new request”.
4. Select Deceased (Legal Heir) under “Category of assessee who you want to represent”
   
   Provide the following details:

   • • PAN of the Deceased
   • • Reason for registration
   • • Date of Death
   • • Details of all Legal Heirs
   • • 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 as norms
     
     • o Legal Heir Certificate issued by Court of Law /Local Revenue Authority.
     • o Surviving family member certificate issued by the Local Revenue Authority.
     • o Family Pension certificate issued by Central/State Government.
     • o Registered will.
     • o 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')
   • • Copy of Letter of Indemnity (optional)
   • • Top of Form
   • • In case document is in any Vernacular language, Hindi/English translation of the document duly notarised along with copy of the original document shall be provided.
5. Click ‘ on continue to Submit’.
   
   Note:
   The request is processed by the Income-tax department within 7 days. After approval of request, legal heir will be notified on email and SMS. The legal heir can login to e-filing portal with its own credentials and after login, in profile section switch to representative assessee (as legal heir) and will be able to carry on all the e-filing related services on behalf of the deceased.