Other,Gita Roy , died on Feb 17, 2018. I am her sole Legal Heir and have included her income from 18/02/2018 In my return which is already filed. However I have not been able to obtain the Legal Heir certificate as yet since I'm posted in Darjeeling. My mother was a Super Senior Citizen and her total income was below Rs 5 lacs. Under the circumstances is it mandatory under the law to file return of my mother and whether filing beyond July 31 will attract penalty of Rd 5000 if I can't obtain legal heir certificate before that date
My consolation!
If your mother's total income before deductions is ess than 5 lacs, she is not required to file return of income.
However, if return is filed after due date, penalty of 5k may be levied. If you don't file return, then no penalty is required.
Hi
If the income was below 5 lacs, you need not file ITR for your deceased mother. It's not mandatory in this case.
Hi,
Hope you are doing well !
As mentioned by you, her income was below 5 lakh. You don't required to file her return.
If her return is filed after due date, penalty may be levied. So don't file her return, it is not compulsory.
Thanks & Regards,
Payal Chhajed
If the gross total income of the person does not exceed the basic exemption limit in the given case which is Rs. 5,00,000/- it is not mandatory to file income tax return.
However if you opt to file income tax return and it is filed after 31st July, 2018 penalty will be attracted but in case the total income is less than Rs 5 lacs , penalty amount will be restricted to Rs. 1000/-.
Dear Sir,
Her total income was below Rs 5 lacs. It is not mandatory to file her return.
Warm Regards,
Karishma Chhajer
My mother was a Super Senior Citizen and her total income was below Rs 5 lacs.
NO NEED TO FILE RETURN IF SUPER SENIOR CITIZEN AND INCOME IS BELOW 5 LACS
DONT WORRY BE HAPPY
Hello,
If the total income of your mother does not exceed the basic limit, then it is not required to file the return. In case the return has to be filed then the legal heir certificate has to be uploaded in the income tax website.
Thank you for your kind feedback.
Thanks & Regards,
Payal Chhajed
Since the income was below 5 lakhs you need not file the return.
Regards,
Nikhil.
Its not mandatory to file return in this case as income is below 5 lacs.
Dear Sir,
As your mother was a super senior citizen, exemption limit for her for filing of income tax return for A.Y. 2018-19 is 5 lacs. It is not mandatory to file ITR for A.Y. 2018-19 as her income was below 5 lacs. If you wishes to file ITR and that after 31.07.2018, late fee would be Rs.1,000 in that case. Get legal heir certificate as you would need in future for income tax and other purposes.
Thanks
Dear Sir,
Generally Income tax return is filed for an assessee who has income exceeding the taxable income as specified by the income tax or if there is a refund to be claimed by the assessee even if the income is below the tax slabs.
As the income of your mother is below tax slab and since you haven't mentioned anything about tax deducted at source there is no need to file income tax return.
If, there is a refund claim then you need to file the income tax return. And even if you file the return post 31 st July,2018,as per section 234F the penalty for late filing of income shall be Rs.1,000 if the income is below 5,00,000.
Also there is no need to include her income in your income. You can revise your return and claim the tax paid if any as refund.
Hope this resolves you queries.
