Income Tax refund

[milan bamal]

Dear Team,

I appllied for legal heir through Register as Representative Assessee.Income Tax department called me and the asked me that i should upload to indeminity bond also.But when we download indeminity bond from income tax portal,Access denied Error has been show.

If anyone have Indeminity bond format as per income tax rule kindly share

[YAGAY andSUN]

I understand you're facing issues downloading the Indemnity Bond from the Income Tax portal. Fortunately, I can provide you with a standard format for the Indemnity Bond required to register as a Representative Assessee for a deceased individual. This document should be executed on non-judicial stamp paper of appropriate value and notarized.

Indemnity Bond Format for Legal Heir (Representative Assessee)

[To be executed on non-judicial stamp paper of appropriate value and notarized]

To,

The Assessing Officer

Income Tax Department

Subject: Request to Register as 'Representative Assessee' for Late Mr./Mrs. [Deceased's Name] (PAN: [Deceased's PAN])

1. Introduction:
   • I/We, the undersigned, hereby inform you that Mr./Mrs. [Deceased's Name], holder of Permanent Account Number [Deceased's PAN], resident of [Deceased's Address], ("Deceased"), died on [Date of Death] at [Place of Death].
2. Succession Details:
   • The Deceased died [tick appropriate option]:
     • Intestate (without leaving a valid and enforceable will), and in accordance with the law of intestate succession applicable at the time of death, the Deceased left behind the following surviving heirs:

S. No.	Name	PAN No.	Address	Relationship with Deceased	Age
1	[Name]	[PAN]	[Address]	[Relationship]	[Age]
2	[Name]	[PAN]	[Address]	[Relationship]	[Age]
...	...	...	...	...	...

2. • • ☐ The Deceased left behind a valid Will dated [Date of Will], and we, the undersigned, are the executors and beneficiaries thereof, and are the only persons entitled to the estate of the Deceased as legal heirs.
3. Affirmation:
   • We affirm that we are the sole legal heirs of the Deceased and there are no orders, decrees, judgments, or ongoing proceedings before any court or forum contrary to our claims as legal heirs.
4. Request for Registration:
   • We request the Income Tax Department to allow [Legal Heir's Name], being one of the legal heirs, to act as the 'Representative Assessee' for the Deceased in accordance with Section 159 of the Income Tax Act, 1961, and allied provisions and rules, on our behalf.
5. Indemnity Undertaking:
   • In consideration of your approval to allow [Legal Heir's Name] to act as 'Representative Assessee' for the Deceased, we, the legal heirs aforementioned, jointly and severally indemnify and hold harmless the Income Tax Department against all losses, claims, legal proceedings, actions, demands, risks, charges, damages, costs, expenses, including attorney and legal fees and penalties whatsoever which may be initiated against the Income Tax Department, or be paid, sustained, suffered, or incurred by the Income Tax Department as a consequence, direct or indirect, by reason of the Income Tax Department having agreed at our stated request.
6. Execution:
   • Signed and delivered by the legal heirs:

Name of Legal Heir	Signature
[Name]	[Signature]
[Name]	[Signature]
...	...

Before me,

Signature of Notary Public

Note: Ensure that all legal heirs sign the document and have it notarized. You may also need to attach supporting documents such as the Deceased's PAN card, Death Certificate, and proof of legal heir status.

***

AI Summary

Indemnity bond for Representative Assessee: indemnity and execution requirements enabling heir registration under income tax provisions. Template indemnity bond for registering a legal heir as Representative Assessee: records the deceased's identity and succession details, contains an affirmation of sole legal heirs, requests registration under applicable income tax provisions, and includes a joint and several indemnity undertaking protecting the tax department from losses, claims, costs, penalties and proceedings. The bond must be executed on appropriate stamp paper, notarized, signed by all legal heirs, and accompanied by supporting documents such as PAN, death certificate and proof of heirship.