CA.VIKRAM KUMAR

  How to Register Legal Heir as Representative Assessee in Income Tax Portal & Documents Required to be uploaded Step 1 : Login in the Legal Heir Account in the Income Tax Portal   https://eportal.incometax.gov.in/iec/foservices/#/login Step 2 : Check Mobile No and Email Id under My Profile Section.  Step 3 : Under Authorised Partners, Click Register as Representative Assesee Step 4 : Click on Create New Request, Insert PAN No of Deceased and Date of Death . Step 5 : Select Reason for Registration Step 6 : Enter details of No of Legal Heir and their details. Step 7 : Upload the Following Requirements: PAN of deceased PAN of legal heir Death Certificate Legal Heir Certificate / Surviving Member Certificate / Pension Order / Registered Will Indemnity Bond (Format below) Note: If the above documents are in the language other than English or Hindi, then it has to be translated and has to be notarised. LETTER OF INDEMNITY (To be executed on Non-judicial Stamp paper of appropriate valu

  How to ADD Mobile No in Driving License &  Download in Digi Locker. Check your DL Status:  https://parivahan.gov.in/rcdlstatus/?pur_cd=101 DL Search:  https://sarathi.parivahan.gov.in/sarathiservice/dlSearch.do Mobile No Updation:  https://sarathi.parivahan.gov.in/sarathiservice/stateSelection.do How to ADD or Update MOBILE NO in DRIVING LICENSE ONLINE Step 1 : Goto First  https://sarathi.parivahan.gov.in/sarathiservice/stateSelection.do Step 2 : Select Your State Step 3 : In Sarathi Parivahan website Clicking on Apply Online Option on your left-side Driving License menu will show different options. Step 4 : In Apply Online Menu >>> Go to  "Mobile Number Update" Option Step 5 : Sarathi Website list shown Please select if the applicant is holding a Driving License then please select Driving License if Having Driving Licence Learner License then please select Learner License if Having Learner Licence. Step 6 : In Mobile Number Update Screen if You Can Select  &qu

  HUF – Hindu Undivided Family HUF coming into Existence. Ø   HUF is   recognized as a person- Sec 2(31) of the  Income Tax Act. As this HUF enjoys the benefits, like basic exemption, 80-C deduction, Sec.54, 54EC, 54F exemption, it is always advantageous to claim a separate HUF status to avail these benefits. But “HUF ” word has not been defined in any statute. Ø   HUF is a creation of Hindu Law. Thus it is formed by status and not by any contract or enactment. Ø   A husband and wife can constitute a HUF, if there was a common inherited property. Creation of HUF }   It can be by way of 1)       Partition 2)       Gift 3)       Will 4)       By Blending 5)       By Reunion HUF Partition Ø   The wife of a Karta or a non-coparcener member cannot claim partition. But at the time of partition Karta’s wife can claim a share equal to that of her son. Ø   If all the members agree there can be unequal partition. Ø    The partition of a HUF can be by any one of the modes. 1)       Oral 2)