Tax Query: How to file ITR for the deceased
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I lost my brother to Covid-19 in May 2021. Do we need to file income tax returns on his behalf for the last financial year? Advance tax was deducted from his salary during April 2021 and May 2021 for bonus received in April 2021 and projected annual income. Is it possible to claim excess tax paid?
A. R. Chintha
As per the provisions of Section 139(1) of the Income-tax Act, 1961 (‘the Act’), every person (other than a company or a firm) whose total taxable income during the previous year exceeds the maximum amount which is not chargeable to income-tax ₹250,000 for FY 2020-21 and FY 2021-22) is required to file income tax return. As per the provisions of Section 159 of the Act, where a person dies, his / her legal representatives shall be liable to pay any tax liability due, on behalf of the deceased and are deemed to be assessed to tax on behalf of deceased. Accordingly, the legal representative shall also be eligible to file the income tax return on behalf of a deceased person. In order to do so, the legal heir would be required to register as the Representative assessee of the deceased through his/her e-filing profile.
Below are the steps to register as a legal representative:
· Legal heir will have to log in to his/her income tax e-filing account.
· Click on Authorised Partners on the home page
· Select Register as Representative Assessee
· Click on ‘Let’s get started’ and create New request
· Select the category as ‘Deceased (Legal Heir)’ in the ‘category of assessee who you want to represent’ and Continue
· Fill in the requisite details. Details like PAN of deceased, date of death, reason for registration (please select the same ‘Others’ and then mention the reason of registration), details of legal heir etc. would be required. Also, documents like copy of PAN card of the deceased, copy of death certificate, copy of legal heir proof and copy of letter of indemnity would be required to be uploaded.
Once the legal representative is registered, he/ she can file the income tax return on behalf of the deceased for the FY 2020-21. The extended due date to file the Income tax return for the FY 2020-21 is 31 December 2021 (for individuals who are not required to get their accounts audited).
For the FY 2021-22 also, the return of income would be required to be filed (even if tax has been deducted at source / advance tax has been paid) in the similar manner and any excess deducted/ paid, can be claimed as refund.
How to download the copy of Income Tax Return filed online for the financial year 2020-21 (Assessment Year 2021-22)? Please inform me the steps to be followed online to download the I.T. Return.
M.Ramanathan
I understand that you have already filed your return of income for FY 2020-21 (i.e. AY 2021-22), the extended due date for filing of which is 31 December 2021 for non-audit cases.
In order to download copy of Income, you will need to login to the income-tax e-Filing website with the following link: https://www.incometax.gov.in/iec/foportal. Please log-in with your credentials (user ID is your PAN) and follow the below steps to download the income tax return filed:
· Click on ‘e-file’ tab on the home page
· Select ‘Income Tax Forms’
· Select ‘View Filed Return’
· Select ‘Download Form’ option under the Assessment Year (AY) 2021-22
· The income tax form would be downloaded
The writer is a practising chartered accountant
Send your queries to taxtalk@thehindu.co.in
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