Are you wondering whether your foreign-born son may register as a legal representative on the Indian Income Tax e-filing platform to file your last ITR and become eligible for legal heir documents if he does not have an Indian PAN or Aadhaar?
Ask Wallet-Wise: Legal Representation on Income Tax Portal
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I live in India and am 75 years old. My son, a foreign national living overseas with his family, is my sole child and legal heir. He does not have an Indian PAN or Aadhaar; instead, a foreign government provided his identifying credentials, which include a passport and driver’s license.
Concern About Filing Final Income Tax Return
I would want to know how my son may register as a legal representative (LR) on the Indian Income Tax e-filing site in order to submit my last income tax return after I pass away. For registration, the site seems to need the LR’s PAN and Aadhaar information. I also want to know whether my son may prove he is the only legitimate heir to my inheritance by submitting a notarized document or an indemnity bond.
📄 Legal Representative Registration Basics
- Purpose: Filing deceased person’s final ITR
- Who Can Register: Legal heir with valid PAN
- Aadhaar Needed: No
- Foreign Nationals: Eligible with Indian PAN
- Portal: Income Tax e-filing website
Expert Advice on Legal Representative Rules
Expert advice: Following a person’s passing, their legal heirs must submit the deceased’s Income Tax Return (ITR) covering the period from April 1st to the death date. To do this, one of the heirs must register on the Income Tax e-filing site as the deceased’s legal agent.
Only those with a PAN are eligible to register as legal representatives. As a result, the individual must first sign up on the Income Tax site. In India, anybody may apply for a PAN, even international nationals.
Aadhaar Requirement Explained
According to the present registration procedure, having an Aadhaar card is not required. In order to submit the ITR after your death, your son may register as a legal representative, apply for a PAN, and register on the e-filing site.
Non-residents are not obliged to connect Aadhaar with PAN and are not eligible to apply for an Aadhaar card. It is not necessary to file an ITR in order to possess a PAN. When registering as a legal representative, a notarized affidavit would be helpful in proving his qualifications.
🧾 Proving Legal Heir Status
- Accepted Proof: Notarized affidavit
- Alternative: Indemnity bond
- Mandatory Document: Death certificate
- Optional: Legal heir certificate (if available)
- Use Case: Income tax e-filing registration
Frequently asked questions
1. Is it possible for a foreign national to use India’s income tax e-filing system as a legal representative?
Indeed. If a foreign national has an Indian PAN, they may serve as a legal representative. Residency or citizenship is not a barrier to PAN registration or legal representation.
2. Does registering as a legal representative need Aadhaar?
No, in order to register as a legal representative on the income tax e-filing platform, Aadhaar is not required. Foreign nationals and non-residents are free from PAN-Aadhaar connection criteria and are not eligible for Aadhaar.
3. Is it possible for a son of a foreign national to seek for an Indian PAN?
Indeed. Anyone may apply for an Indian PAN using legitimate international identity credentials, such as a passport, even foreign nationals living overseas.
4. Will submitting an income tax return in India be a prerequisite for getting a PAN?
No, having a PAN does not make filing an ITR mandatory. Only when there is taxable income or when filing is required by law is an ITR necessary.
5. What paperwork is necessary to prove legal heir status?
It is customary to accept a notarized affidavit or indemnity bond stating that the applicant is the only legitimate heir. When registering on the e-filing site, additional papers (such a death certificate and, if available, a legal heir certificate) could be needed.
Conclusion
After receiving an Indian PAN, a foreign-citizen son without Aadhaar may lawfully function as a legal representative on India’s income tax e-filing system. Aadhaar is not required, and non-residents are not required to comply with its requirements. Establishing legal heir status via a notarized affidavit or indemnity bond makes it easier to file the deceased’s last income tax return.
Disclaimer
This material does not represent legal or tax advice; it is just intended for general guidance. Portal processes and income tax regulations are subject to change. For guidance tailored to their unique situation, readers are encouraged to speak with a certified tax expert or chartered accountant.
