Tax papers after a death: legal heir registration
The e-Filing portal has a route for a legal heir to act for a deceased person, as a Representative Assessee.
Step by step
- Log in to the e-Filing portal
- Authorised Partner menu > Register as Representative Assessee
- Let's Get Started > create new request
- Select the category
- Fill in details and attach documents, 5MB maximum per file
- Proceed, verify the request, submit
Documents for a deceased person
- Copy of PAN card of the deceased
- Copy of death certificate
- Copy of legal heir proof as per the norms
- Letter of Indemnity (optional)
Example
Illustrative example only. Your father had ₹9,000 TDS for a year and no return was filed. You register as legal heir and wait for the approval email or SMS. After that you can deal with that PAN's return as the representative.
⚠️ Note
The e-Filing Admin checks the request and may approve or reject it. You get an email and SMS. Take your time: gather papers first.
Gather first
- ☐ PAN of the deceased
- ☐ Death certificate
- ☐ Legal heir proof
- ☐ Your own e-Filing login
If an office asks for a covering letter, the letter format is ready →
Source: incometax.gov.in, Register as Legal Heir FAQs.