Registration of Legal Heir / Representative Assessee on the Income-tax e-Filing / ITBA Portal

Procedure, Documentary Requirements and Indemnity Format

 

1. Introduction

With the progressive digitisation of income-tax administration, compliance and litigation involving deceased assessees is now routed entirely through the Income-tax e-Filing Portal and ITBA system.


Where an assessee expires, proceedings under the Income-tax Act, 1961 do not abate and are required to be continued through the Legal Heir / Representative Assessee in accordance with section 159 of the Act.

To enable such representation, the Income-tax Department mandates online registration of the legal heir along with prescribed documentary evidence. This article provides a consolidated professional reference on the procedure, mandatory documents, approved legal heir proofs and indemnity format, as generally followed on the ITBA portal.

 

2. Purpose of Legal Heir / Representative Assessee Registration

Registration as legal heir enables the representative to:

(a)   File return of income of the deceased

(b)   Respond to notices and submit replies

(c)   File rectification applications

(d)   File and pursue appeals

(e)   Represent the estate of the deceased before tax authorities

Without such registration, no electronic compliance is permitted in the name of the deceased assessee.

 

3. Mandatory Documents Required for Registration

The following documents are required to be uploaded online for legal heir registration:

  1. Copy of PAN Card of the Deceased Assessee
  2. Copy of Death Certificate
  3. Copy of Legal Heir Proof (as per approved norms)
  4. Copy of Order Passed in the Name of the Deceased:- Mandatory only where registration is sought for filing an appeal or for proceedings arising out of an order passed in the name of the deceased
  5. Copy of Letter of Indemnity:- To be uploaded strictly in the format prescribed on the Income-tax e-Filing Portal

 

4. Approved Legal Heir Proofs

Any one of the following documents is accepted as valid proof of legal heirship:

  1. Legal Heir Certificate issued by a Court of Law
  2. Legal Heir Certificate issued by Local State Revenue Authorities
  3. Surviving Family Members Certificate issued by Local State Revenue Authorities
  4. Registered Will of the Deceased
  5. Letter issued by a Bank or Financial Institution

(i)    On official letterhead

(ii)   Duly sealed and signed

(iii)  Mentioning details of nominee or joint account holder of the deceased at the time of demise

  1. Family Pension Certificate issued by the Central or State Government

 

5. Format of Letter of Indemnity

LETTER OF INDEMNITY

I, ____________________________,
son / daughter / spouse of ____________________________,
resident of ____________________________________________,
holding PAN ____________________________, do hereby solemnly affirm and state as under:

  1. That Shri / Smt. ____________________________, holding PAN ____________________________, expired on ____________.
  2. That I am the legal heir / representative assessee of the deceased and am competent to act and represent the estate of the deceased for all purposes under the provisions of the Income-tax Act, 1961.
  3. That I have applied for registration as Legal Heir / Representative Assessee on the Income-tax e-Filing / ITBA Portal for the purpose of complying with income-tax proceedings including filing of return, submission of replies, filing of appeals or any other proceedings in the name of the deceased.
  4. That I hereby undertake and indemnify the Income-tax Department, Government of India, against all losses, damages, costs, claims, demands, liabilities or consequences arising directly or indirectly due to my registration or any action taken by me as legal heir / representative assessee.
  5. That in the event of any claim or objection by any other legal heir, I shall be solely responsible and shall keep the Income-tax Department fully indemnified against all such claims or disputes.
  6. That the above statements are true and correct to the best of my knowledge and belief.

Signature: ____________________________
Name: ____________________________
PAN: ____________________________
Place: ____________________________
Date: ____________________________

 

 

6. Practical Compliance Notes

(i)    Documents should be clear, legible and self-attested, where applicable.

(ii)   The indemnity format should not be materially altered while uploading.

(iii)  Registration approval is subject to verification by the Department and may be rejected if documentation is incomplete or inconsistent.

(iv)  Once approved, the legal heir gains full functional access for compliance in the name of the deceased.

 

7. Reference Resource

For procedural understanding and portal navigation, an official explanatory video is available on the Income-tax Department’s platform.

Reference Video (Official Guidance)

For step-by-step visual guidance, refer to the official tutorial:
https://youtu.be/jr0rhUuRh4k

 

 8. Disclaimer

Disclaimer:
This article is intended solely for academic and professional reference for tax practitioners and readers. The procedures, documentation requirements and formats discussed herein are indicative in nature and based on prevailing practices on the Income-tax e-Filing / ITBA Portal.

Readers are advised to verify and follow the prevailing procedure, formats and instructions as available on the official Income-tax Portal and ITBA system at the relevant time. The author and publisher assume no responsibility for any change in law, procedure or portal functionality.

 

Date: 27/12/2025