APPLICATION OF PAN FOR A DECEASED ASSESSEE

[Nikita Agarwal]

Dear All,

Please advise on the following:

A female assessee was carrying out business activity and had taxable income in AY 2012-13 and 2013-14 but was not holding PAN. She deceased during the FY 2013-14. Now her return of income needs to be filed.

How can PAN application be made in her name or in her estate's name, so that her return of income can be filed?
--
Regards
ACA Nikita Agarwal

+ 91 98316 75193

[Kirti Tulsyan]

REPLY 1

My dear apply for PAN number of legal representative who is authorised to sign the return of deceased assessee-MNRAO 

REPLY 2

No PAN application can be made in the name of a deceased person, only alternative that is available to file her income tax return is by the legal representatives.The legal representative can file income tax return only by adding the income of deceased person in his/her income.

ashok panda

REPLY 3

I think the representative assessee can apply for her PAN card and 
file the return in the capacity of representative assessee. Pls call 
Aayakar Sampark Kendra. They will be the best person to guide you on 
the whole process. Thank You! 

Ankit Chaudhary

REPLY 4

https://www.tin-nsdl.com/pan/faq-pan-general.php

RITESH KHANDELWAL

--

Best Regards, 
Kirti Tulsyan
B.Com.,ACA,CS


P.D.Rungta & Co. 
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[psl.s...@gmail.com]

Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.

In such cases,

• in the application for PAN, details of the a minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided.
• Details of representative assessee have to be provided in item 14 of the application for PAN.

[rajeshp...@gmail.com]

sir

a person who has expired and donot having adhar card. now court want pan number for claim case. then how we can get pan card 

[CA. Chiranjiv Sodhi]

In Form 49A, fill the particulars of Representative Assessee and attached the death certificate of deceased. 

Regards

CA. Chiranjiv Sodhi
B.Com, FCA, DISA(ICA)

SODHI & ASSOCIATES

CHARTERED ACCOUNTANTS

(A PEER REVIEWED FIRM)

131-Virat Nagar, Model Town,

Panipat (HARYANA) 132103 PHONE:  098125-06464

Karnal Office: 176-L, Model Town, Karnal -132001 (Haryana)

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[Rajesh Popli]

sir pan of deceased person is not available then how we can apply for the same 

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Rajesh Popli, Advocate

Shop No. 6, Rama complex

Near SBI, Ghanta Ghar,

Bhiwani (Haryana)-127021

Cell : 9416058777

[Rajneesh Agarwal]

Dear All

 

Please note as under...

 

Many people have been pointing out to us at the BCAS that they are facing difficulties in registering a legal heir on the income-tax e-filing site in case of deceased tax payers.

I had a word 2 days back with the DDIT at CPC, Bangalore and he has pointed out the following steps:

a) Go to www.incometaxindiaefiling.gov.in
b) Select "Help"
c) In the table, under the heading "Taxpayer", there is a sub heading "Add / Register as Representative". Select that
d) You will get more choices. Select "Register Yourself on Behalf of another Person"
e) Two more tables will get displayed. In the 2nd table where list of documents are given, go to "Legal Heir".

Here, in the 2nd column, they have given a list of documents required. One document would be very easy to get in most cases:

"Letter issued by the banking or Financial Institution in their letter head, with official seal and signature affixed stating that so and so holding PAN/s was/were the nominee/s of the deceased to the account/instrument/s held in the name of the deceased with the institution and the same was not withdrawn till the death of the deceased."

They have specifically mentioned there that an affidavit is NOT accepted by them.

Please try out this and let me know if this works. If there is a difficulty, write to us on bcasta...@gmail.com and I will follow up with CPC.

Regards
Ameet Patel
Chairman, Taxation Committee, BCAS

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Hope this helps

 

Rajneesh Agarwal

Rajneesh Agarwal & Co. Chartered Accountants

Suite 4C, 34A Metcalfe Street, 4th Floor Kolkata- 700013.INDIA Phone: +91 33 22113375/9224 www.racocal.com

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Rajesh Popli, Advocate

Shop No. 6, Rama complex

Near SBI, Ghanta Ghar,

Bhiwani (Haryana)-127021

Cell : 9416058777

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