In case of death of the income tax Assessee, the legal heir of the Assessee can become representative assessee to file the income tax return and complete proceedings. An Indemnity bond is required to be attached with the application to become representative. It should be signed by all the legal heirs. Format of the indemnity bond is given below:
LETTER OF INDEMNITY
(To be executed on Non-judicial Stamp paper of appropriate value and notarized)
The Assessing Officer
Income Tax Department
Sub: Request to Register as 'Representative Assessee' for Late Mr. /Mrs. ______________. [Permanent Account Number ____________].
1. I/We, the undersigned, hereby inform you that Mr./Mrs. ________________, holder of Permanent Account Number [____________], resident of ______________________ __________________ ____________, ("Deceased"), died on ____________ at __________.
2. That, the Deceased died (tick the appropriate option):
- 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:
- Deceased died leaving his/her last Will and Testament dated _Not Applicable_____ 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:
|SL No||Name||PAN No||Address||Relationship with deceased||Age|
(Collectively referred to as "legal heirs")
3. We affirm that we 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-a-vis the estate of the Deceased.
4. We have requested you, the Income Tax Department, to allow Mr._____________ _______________, 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 our behalf and you have kindly agreed to do so on 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. _________________ __________ to act in capacity of 'Representative Assessee' for the Deceased in accordance with Clause 4 above, we, the legal heirs aforementioned, for ourselves and 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, we shall join any proceedings that may be initiated against the Income Tax Department and we shall defend at our cost any such proceedings. Further, 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 ___________ ______.
Signed and delivered by the legal heirs:
Name of Legal Heir Signature
Signature of Notary Public
Income Tax Appeal
Format of Form No. 35 to file appeal with Commissioner of Income Tax
Format of Form No. 36 to file appeal with ITAT Income Tax Appellate Tribunal
Format of Form No. 36A to file Miscellaneous Application or Cross Objection with ITAT Income Tax Appellate Tribunal
Wealth Tax Appeal
Format of Form No. E to file appeal with Commissioner of Wealth Tax against the order of Assessing Officer
Format of Form No. F to file Wealth Tax appeal with ITAT against the order of CIT (Appeals)
Will format download. How to prepare a will. It is not necessary to register Deed of will.