Procedure for Legal Heir Registration on the New Income Tax Portal
 
The New Income Tax Portal has been now enabled the Registration of Legal Heir, which will ensure the easy filing of Income Tax Return (ITR) of the deceased person. The following steps to register as Legal Heir on the Income Tax Portal-

Step 1: Log in to the Income Tax e-Filing Portal with your user ID and password. (User Id – PAN)

Step 2: Click Authorized Partners > Register as Representative Assessee.

Step 3: Click to get started to view all previous requests.

Step 4: Register as Representative Assessee page, click Create New Request.
 

Step 5: Choose the Category of assessee who you want to represent as 'Deceased (Legal Heir)' from the dropdown, and enter the following details-

PAN of the Deceased Person
Name as per PAN
Date of Birth
Date of Death
Reason for Registration
Details of all Legal Heir
Details of Bank Account of the Legal Heir
 

After providing the above details Upload the mandatory attachments like the following-

Copy of PAN card of the deceased Person
Copy of Death Certificate
Copy of Legal heir proofs as per the norms-
The legal heir certificate issued by the court of law
The legal heir certificate issued by the local revenue authorities
The surviving family members certificate issued by the local revenue authorities
The registered will The family pension certificate issued by the Central/State Government
Letter issued by the banking or financial institution in their letterhead with seal and signature mentioning the particulars of the nominee or joint account holder to the account of the deceased at the time of demise
 
Copy of the order passed in the name of the deceased
Copy of the order/notice along with Reference number, date, language of order/notice
Copy of Letter of Indemnity
 
After uploading the documents, click 'Continue'.

Step 6: On the Verify your Request page, provide the 6-digit OTP received on your mobile number and email ID registered with the e-Filing portal and click Submit.

Step 7: Click View Request to see all submitted requests along with the uploaded attachments. here...