Legal Heirs to Pay Income Tax Returns On Behalf Of the Deceased


BENGALURU: In accordance with Sec.159 of the income tax law, liability to file the income tax return and pay-off any remaining tax dues of the deceased lies with the legal representative. Any income earned after the date of death is taxable in the hands of the legal heir or executor of the deceased's estate, according to rediff.com.

sdProcess of Filing Income Tax Returns of a Deceased Person:

For filing income tax return on behalf of the deceased person, legal heirs need to first obtain approval from the tax authorities. Certain documents including certificate of legal heir-ship, PAN of the deceased person, death certificate of the deceased person and his Voter ID card are to be submitted to the department. While filing the returns, the name of the deceased person has to be specified, for example - mention Late Mr./Ms. as may be the case through the legal representative.

sdLegal Representatives Capacity to Pay-Off Deceased Tax Liabilities:

When the assets of a deceased person gets transferred to his spouse/children, they technically become the income tax payers of the deceased person’s assets. The legal heir must compulsory pay the tax dues of the person who has passed away. However the capacity of the legal heir to clear any pending tax dues is limited to the extent of the financial value of assets of the deceased that are held by him/her.

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