How to Register Legal Representative Assessee in Income Tax Portal
The legal representative has to register on the Income Tax website as a legal heir. Registration as legal heir is mandatory for e-filing of return on behalf of the deceased person.
To know who legal representative is, I recommend you please read our earlier article “Taxable Aspects of Income of Deceased Person.
Here one more question arises, Who can register as a Representative Assessee on the e-Filing portal? and What are the documents required to be furnished?
Click here for table lists of persons and documents :
| Category of Person being represented | Who shall Register as Representative | Copy of documents required to register as Representative Assessee |
| Mentally Incapacitated | Guardian / Manager who is managing the affairs of such person | – PAN of mentally incapacitated – PAN of Representative Assessee – Medical Certificate certifying mental incapacitation |
| Legal Heir | Legal heir of the deceased person | -PAN of deceased -PAN of legal heir -Death Certificate -Legal Heir Certificate / Surviving Member Certificate / Pension Order / Registered Will |
| Minor | Guardian / Manager who is managing the affairs of such person | -PAN of minor -PAN of guardian -Proof of Guardianship |
| Lunatic or Idiot | Guardian / Manager who is managing the affairs of such person | -PAN of Lunatic or Idiot -PAN of guardian -Certificate issued by medical authority |
| Court of Wards | Administrator General / Official Trustee / Receiver / Manager who manages the property | -PAN of ward -PAN of receiver / manager -Court Order |
| Trust in Writing | Trustee | -PAN of beneficiary -PAN of trustee -Attested declaration by trustee |
| Oral Trust | Trustee | -PAN of beneficiary -PAN of trustee -Attested declaration by trustee |
The PAN of both the deceased person and the legal heir should be registered in the e-filing portal. However, if the PAN of the deceased person is not registered, the legal heir can get the registration done on behalf of the deceased. Following are the steps for registration of legal heir:
Step 1 – Go to income tax department E-filing portal.
Step 2 – Login to e-filing portal using legal heir credentials
Step 3 – Go to My Account and register as Representative.
Step 4 –
- Select the type of Request – New Request
- Select the Add/Register as representative – “Register yourself on behalf of another person”.
- Select the category to register as Estate of deceased.
Step 5 – Upload the requisite documents like PAN of deceased person, legal hire certificate
After completing the above process, the legal representative request is sent to the e-filing administrator. The e-filing administrator will verify the request and may approve or reject same.
