{"id":14016,"date":"2020-11-24T14:12:38","date_gmt":"2020-11-24T14:12:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/filing-of-form-in-case-of-deceased-person\/"},"modified":"2020-12-03T11:04:56","modified_gmt":"2020-12-03T11:04:56","slug":"filing-of-form-in-case-of-deceased-person","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/filing-of-form-in-case-of-deceased-person\/","title":{"rendered":"Filing of form in case of Deceased Person"},"content":{"rendered":"<p>Respected Sir,<\/p>\n<p>Assessee died on 24.07.2016. After his death, his PAN has been deactivated. He has two sons. Legal heir tried numerous times to \u2018Register as Representative\u2019 in e-filing portal of Income Tax Department but the same was rejected due to requirement of \u2018Legal Heir Proof\u2019. The assessee died in Bali, Indonesia and therefore the representative is facing difficulties in obtaining legal heir proof from appropriate authorities. Due to this reason only, appeal was also filed by legal heir in physical form instead of electronic form. Legal heir of assessee wants to opt for Vivaad se Vishwas Scheme which can be filed electronically only. Since the PAN of assessee does not exist and we are unable to register any representative in e-filing portal, what remedy\/options are available in such cases, to file declaration under the scheme.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Respected Sir, Assessee died on 24.07.2016. After his death, his PAN has been deactivated. He has two sons. Legal heir tried numerous times to \u2018Register as Representative\u2019 in e-filing portal of Income Tax Department but the same was rejected due to requirement of \u2018Legal Heir Proof\u2019. The assessee died in Bali, Indonesia and therefore the representative is facing difficulties in obtaining legal heir proof from appropriate authorities. Due to this reason only, appeal was also filed by legal heir in physical form instead of electronic form. Legal heir of assessee wants to opt for Vivaad se Vishwas Scheme which can be filed electronically only. Since the PAN of assessee does not exist and we are unable to register any representative in e-filing portal, what remedy\/options are available in such cases, to file declaration under the scheme.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/filing-of-form-in-case-of-deceased-person\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[],"class_list":["post-14016","vishwas","type-vishwas","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/14016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14016"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14016"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14016"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=14016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}