Filing of e-return by Legal Heir (LH) using DSC: Revised Process

This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard :

  1.  The legal heir (LR) has to get a DSC in his own name.

  2.  LH is required to make a request by sending a mail to [email protected]  / [email protected] mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased.

 3.   On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.

Legal heir DSC filing: heirs can obtain authorization to file a deceased taxpayer's return after submitting identification and death certificate. Where a taxpayer has died, the legal heir must obtain a Digital Signature Certificate in the heir's own name and send an email to the designated e filing addresses identifying the deceased and the heir (name, PAN, date of birth) with a scanned death certificate; on receipt, the e filing administrator will enable the legal heir to file the deceased's return using the heir's DSC.