Thursday, September 22, 2011

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."

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