Filing Income tax returns for DECEASED INDIVIDUAL, 44AD and DSC

For an Individual applicant who has passed off and the return needs to be filed under the auditable category.


" This is regarding cases where the assesse has died and digital signature is mandatory u/s 44AB. In such cases, the legal representatives (LR) has to get a non-PAN-digital-signature in his own name.

After getting the non-PAN-DSC in his own name, the LR will have to send an e-mail to efiling.administrator@incometaxindia.gov.in/efiling@incometaxindia.gov.in mentioning the name,PAN,DOB of deceased and LR with scanned attachment of the death certificate of the deceased. IT Dept. will verify the PAN details and make an entry in EF. A confirmation to this effect will be sent to the originating e-mail-id.

The LR will now be able to login to the user id of the deceased and update the digital-signature with his own non-PAN-DSC. While preparing the e-Return, the LR has to enter his own-PAN in the verification-part of the e-return."

DSC - Common Issues - " Unable to access " error

Error :

"Unable to access some of the fields of the
HTML form. Please check the applet parameters."

Possible Solution :

In Internet Explorer, click on Tools > Internet Options > Security.
                Click “Internet” and “Default Level” button and change the Security Settings to “Medium”.
                Click “Custom Level” Button.
                Enable the “Download Signed ActiveX controls” option.
                Enable the “Run ActiveX controls and Plugins” option.
                Enable the “Script ActiveX controls marked safe for scriptting” option.

DSC - Common Issues - Fakepath Error

For “C:/Fakepath” error eg. C:/Fakepath/filename.txt when trying to upload the IT Return.

SOLUTION is as follows:
The error is usually faced by people using Internet Explorer 8 (IE8).
You can resolve this through any one of the following 3 ways:

1. In IE8, Change Security Settings:
Internet Explorer>Tools>Internet Option>Security>Custom
Find and Enable the "Include local directory path when uploading files to a server"
(it is quite a ways down)

2. In IE8, Add the site to your Trusted Sites:
Tools>Internet Options>Security>Trusted Sites>Sites

3. Create a folder named "Fakepath" in C: & copy your xml file, in that folder.

According to the HTML5 specifications, a file upload control should not reveal the real local path to the file you have selected, unless it is a trusted site.

This is already implemented in IE 8 and since the site is not added to your "trusted sites", it gives the error.

Note : Option 3 is working fine when tested.