How to Register Legal Heir as Representative Assessee in Income Tax Portal & Documents Required to be uploaded

 

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 value and notarized)

To,

Assessing Officer

Income Tax Department

 

Sir,

Sub: Request to Register as ‘Representative Assessee’ for Late Mr. /Mrs. __________________________ [Permanent Account Number [•]].

 

1.      I/We, the undersigned, hereby inform you that Mr. /Ms. /Mrs. ______________________________________, holder of Permanent Account Number [•], resident of ______________________________________, (“Deceased”), died on _________________ at ________________.

 

2.      That, the Deceased died (tick the appropriate option):

o  Intestate, i.e. without leaving behind a valid and enforceable will, and that in accordance with the law of intestate succession as applicable to him/her at his/her time of death, the Deceased left behind as his/her only surviving heirs, claimants or next of kin, the following persons:

 

OR

o  Deceased died leaving his/her last Will and Testament dated ________________and

(i)  we the undersigned are the executors and beneficiaries thereof;

(ii)   and further, that we are the only persons entitled to the estate of the Deceased, as legal heirs:

 

S. No.	Name	PAN Number	Address	Relationship with Deceased	Age

 

That out of aforesaid legal heirs, Master/Miss___________________ aged _____years is a minor and he/she is being represented by his/her father/mother or Legal Guardian Mr. /Mrs. __________________________________.

 

 (Collectively referred to as “legal heirs”)

 

3.      I/We affirm that I/we am/are the sole legal heirs of the Deceased and there are no orders, decrees, judgments or ongoing proceedings before a court of law or other forum contrary to our claims as legal heirs vis-à-vis the estate of the Deceased.

 

4.      I/We have requested you, the Income Tax Department, to allow Mr. /Ms./ Mrs./ _______________________________________, being one of the legal heirs to the Deceased, to act in capacity of the ‘Representative Assessee’ for the Deceased in accordance with Section 159 of the Income Tax Act, 1961, and allied provisions and rules, on my/our behalf and you have kindly agreed to do so on my/our executing an indemnity as is contained herein, and on relying on the information given by us herein believing the same to be true, complete and accurate.

 

5.      In consideration therefore, of your approving our request in allowing Mr. /Ms./ Mrs./ _______________________________________ to act in capacity of  ‘Representative Assessee’ for the Deceased in accordance with Clause 4 above, I/we, the legal heirs aforementioned, for myself/ourselves and my/our respective heirs executors and administrators jointly and severally hereby indemnify you, the Income Tax Department, and agree to keep indemnified and hold the Income Tax Department saved, harmless and defended for all time hereafter from and 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 howsoever, as a consequence direct or indirect by reason of the Income Tax Department having agreed at my/our stated request. If called upon by the Income Tax Department to do so, I/we shall join any proceedings that may be initiated against the Income Tax Department and I/we shall defend at our cost any such proceedings. Further, I/we shall initiate such proceedings as may be considered necessary by the Income Tax Department, if called upon by the Income Tax Department to do so, in order to protect the Income Tax Department’s interests and to further and perfect the indemnity granted hereby in favor of the Income Tax Department.

 

IN WITNESS WHEREOF:

Dated this ___ day of ______________20____.

 

Signed and delivered by the legal heirs:

Name of Legal Heir	Signature

 

 

Before me

NOTARY PUBLIC

 Authorize / Register as Representative FAQs

https://www.incometax.gov.in/iec/foportal/help/authorize-signatory-faq

 

Disclaimer: This article is for the purpose of information and shall not be treated as solicitation in any manner and for any other purpose whatsoever. It shall not be used as legal opinion and not to be used for rendering any professional advice. This article is written on the basis of author’s personal experience and provision applicable as on date of writing of this article. Adequate attention has been given to avoid any clerical/arithmetical error, however; if it still persists kindly intimate us to avoid such error for the benefits of others readers.