Legal Heir Certificate
What is a Legal Heir Certificate?
When a family member passes away unexpectedly, a Legal Heir Certificate, also known as a Varisu certificate, must be obtained to establish the relationship between the heir and the deceased. This certificate serves as crucial documentation for claiming various assets and benefits belonging to the deceased, such as properties, provident fund, pension, and other gratuity benefits from both central and state government departments.
In India, a Varisu certificate becomes particularly valuable in cases where the deceased did not designate a nominee. Additionally, banks and private companies often require Varisu certificates to facilitate the transfer of deposits, balances, investments, shares, and similar assets. Depending on personal preference, individuals can inquire about the status of their legal heir certificate through both online and offline channels, although checking online is typically more convenient.
5 Benefits of a Legal Heir Certificate
- Asset Claim: A legal heir certificate enables individuals to assert their rightful claim over the assets and properties left behind by the deceased family member, ensuring a smooth transfer of ownership.
- Financial Benefits: It facilitates the process of accessing various financial benefits such as provident fund, pension, and gratuity from government departments and other institutions.
- Nomination Clarification: In cases where the deceased did not nominate a beneficiary, the legal heir certificate helps establish the rightful heirs according to legal procedures, avoiding potential disputes.
- Bank and Company Transactions: Banks and private companies often require legal heir certificates to facilitate the transfer of funds, investments, and other assets held by the deceased, streamlining administrative processes.
- Legal Validation: Obtaining a legal heir certificate provides official recognition of the relationship between the heir and the deceased, serving as a legally accepted document for future transactions and inheritances.
Checklist For Obtaining a Legal Heirship Certificate
- The individual applying for a waris certificate must qualify as a Legal Heir as defined by law.
- The applicant must obtain the death certificate of the deceased individual.
- Court fee stamps worth ₹2 must be affixed.
- The revenue officer is unable to issue a Legal Heirship Certificate in the presence of any disputes regarding heirship.
- An original death certificate must be provided.
- The application form must be filled out in the prescribed format (Tamil Nadu REV 114).
- A self-declaration affidavit on a ₹20 non-judicial stamp paper is required.
How to Obtain a Legal Heir Certificate in India
The process for obtaining a legal heir certificate online in India is straightforward:
- Visit the website of the regional court office where the deceased person’s last will was registered.
- Navigate to the section dedicated to legal heir certificates.
- Fill out the application form with necessary details about the deceased and their heirs.
- Submit the completed form along with all required documents to the court. There may be a processing fee involved, as per the court’s regulations.
- Upon review of the request and documents, the court will issue the legal heir certificate.
- The original certificate will be sent to the provided address, with a copy forwarded to the local police station.
- Note that the process may take several weeks to complete.
By understanding the steps for obtaining a legal heir certificate and applying online, compliance becomes easier. Additionally, checking the legal heir certificate status online is now convenient.
To check the status of a legal heir certificate, contact the Registrar General’s office. Visit their website and access the ‘Search Status’ link. Enter your personal details such as name, date of birth, place, and father’s name to view the current status of your application.
Who are Legal Heirs?
According to Indian laws, the following individuals are recognized as legal heirs eligible to order an original legal heir certificate online:
- Spouse
- Son
- Daughter
- Mother
- Father
Types of Legal Heir Certificates
A legal heir certificate serves as proof of one’s relationship to the deceased and validates succession rights. Different nations and legal frameworks may recognize various types of legal heir certificates. Here are some common varieties:
Succession Certificate: Issued by a civil court, this certificate grants authority to the legal heirs of a deceased individual to collect debts and securities owed to the deceased.
Letter of Administration: Granted by a civil court, this document empowers legal heirs to recover debts or assets belonging to the deceased.
Probate: A formal procedure confirming the appointment of the will’s executor and validating its contents. The appointed administrator receives a succession certificate from a probate court, authorizing them to execute the deceased’s wishes as stated in the will.
Legal Heirship Certificate: Issued by Indian local tax officials, this document identifies the legitimate successors of a deceased individual. It is crucial for various purposes including insurance claims, retirement benefits, and other entitlements.
Certificate of Inheritance: Provided by the court to legitimate heirs, this certificate grants them the right to inherit the deceased’s land and assets.
Class 1 Legal Heir Certificate:
In India, a Class 1 legal heir certificate is issued to establish the rightful heirs of a deceased person who did not leave a will. It is issued by local revenue authorities for claiming the assets and property left behind. The following individuals are eligible to receive this certificate:
- Spouse of the deceased
- Son/daughter of the deceased
- Mother of the deceased
- Father of the deceased
- Brother of the deceased
- Sister of the deceased
This certificate is typically required for various purposes such as insurance claims, property transfers, and pension entitlements. Applicants must provide documents including the death certificate of the deceased, proof of relationship, and identification.
Class 2 Legal Heir Certificate:
In India, a Class 2 legal heir certificate is issued when no Class 1 heirs exist. It is granted to legal heirs such as:
- Widow/widower of the deceased
- Grandchildren of the deceased
- Grandparents of the deceased
- Siblings of the deceased
Similar to Class 1, this certificate is essential for claiming assets and benefits left behind by the deceased. Applicants must fulfill documentation requirements specific to their state, which may vary. Consulting a legal expert for guidance is advisable.
| Aspect | Legal Heir Certificate | Succession Certificate |
|---|---|---|
| Purpose | To establish the legal heirs of a deceased person | To establish the rightful successor of property |
| Applicability | Required for claims on benefits, assets, and liabilities of the deceased person | Required to transfer property and debts of the deceased person |
| Scope | Establishes the relationship of legal heirs | Provides authorization to inherit and manage property |
| Issuing Authority | Issued by local revenue authorities or concerned government departments | Issued by a court through a legal proceeding |
| Documentation Required | Death certificate, applicant’s relationship with the deceased, proof of address, etc. | Death certificate, proof of relationship with the deceased, property details, legal process details |
| Usage Limitations | Limited to claiming benefits, pensions, bank accounts, insurance claims, etc. | Allows the holder to transfer property, settle debts, and manage estate |
| Duration | Generally, the certificate does not expire | Typically, valid until the estate is settled |
| Legal Process | Usually involves a straightforward application process | Involves a court process, including public notices and hearings |
| Property Transfer | Cannot be used for transferring property | Allows the transfer of property and assets |
| Debt Settlement | Does not enable settling debts of the deceased | Allows the settlement of debts and liabilities |
| Public Record | Generally not a part of public records | Part of the public record and available to creditors and beneficiaries |
How to Add a Legal Heir to File ITR
- Go to the income tax e-filing website.
- Log in with your account credentials if you’re a registered user; otherwise, select ‘Register Yourself’ to create a new account and complete the registration process.
- Once logged in and registered, go to the ‘My Account’ section.
- Choose ‘New Request’ from the drop-down menu for request type.
- Under ‘Add/Register as a Representative,’ select ‘Register Yourself’ on behalf of another individual.
- Choose the deceased person’s estate from the drop-down menu in the ‘Category to Register’ section.
- Click ‘Proceed’ to redirect to an external page.
- Provide essential details, including the deceased’s PAN, estate name, and date of demise.
- Compile necessary documents (e.g., self-attested copy of the legal heir’s PAN card, deceased individual’s PAN card, copy of death certificate, legal heir certificate, or notarized affidavit) into a zip file.
- Upload the documents and click submit to forward the request to the e-Filing Administrator.
How to Apply for a Legal Heir Certificate
The process of obtaining a Legal Heir certificate typically takes 30 to 45 days. Here are the steps:
- Obtain an application form from the revenue office or online (Form REV 114), costing ₹60.
- Ensure all required documents are attached to the application.
- Submit the application to the appropriate revenue officer, such as the Village Administrative Officer (VAO).
- The revenue officer will acknowledge your application by affixing their seal or digital signature certificate online.
- Forward the application to the revenue inspector for an inquiry, including a local inspection regarding the applicant and the deceased.
- The application is then presented to the tahsildar, who is the final authority. Initially, a token is issued to the applicant. After scrutiny on the specified day, final approval is obtained. The legal heir certificate is issued sixteen days after approval.
Legal Heir Certificate Format
A legal heir certificate serves as a vital document in India, establishing one’s relationship with a deceased individual. This certificate is crucial for claiming benefits or assets from the deceased’s estate. To obtain a legal heir certificate, applicants need to adhere to a specific format, as outlined below:
Applicant Details:
- Name of the applicant
- Address of the applicant
Deceased Person’s Details:
- Name of the deceased person
- Date of death of the deceased person
Relationship Information:
- Relationship between the applicant and the deceased person
The legal heir certificate format may vary across different states in India. However, it typically includes the aforementioned information.
Documents Required For Legal Heir Certificate
In order to apply for a legal heir certificate, the following documents are usually required:
Self-Undertaking Affidavit:
- An affidavit drafted and notarized by the applicant.
Proof of Identity:
- Document(s) establishing the identity of the applicant.
Proof of Heir’s Residence:
- Document(s) confirming the residential address of the applicant.
Proof of Date of Birth:
- Document(s) verifying the date of birth of the applicant.
Death Certificate of the Deceased Person:
- Official certificate confirming the death of the deceased individual.
Proof of Deceased’s Residence:
- Document(s) providing evidence of the deceased person’s residence.
By submitting these documents along with the request in the prescribed legal heir certificate format, applicants can initiate the process of obtaining the legal heir certificate, which is essential for accessing benefits or assets from the deceased person’s estate.
How to File ITR for the Deceased by Legal Heir?
Filing an Income Tax Return (ITR) for a deceased individual requires careful handling and adherence to specific procedures. Here’s a step-by-step guide to help you, the legal heir, navigate this process effectively:
Register as a Legal Heir:
- Visit the Income Tax Department e-filing portal at https://www.incometax.gov.in/iec/foportal/
- Click on ‘Register as Legal Heir’ under the ‘Services’ tab.
- Provide details including the deceased’s PAN, death certificate, reason for registration, and your own PAN along with proof of legal heir status (e.g., will, succession certificate).
- Once verified, log in with your credentials and switch to ‘Representative Assessee’ mode to access the deceased’s tax details.
Gather Necessary Documents:
- Death certificate of the deceased.
- PAN card of the deceased.
- Copy of your PAN card (self-attested).
- Proof of legal heir status (e.g., will, succession certificate).
- Financial documents such as bank statements, salary slips, investment statements, and other income proofs of the deceased for the relevant financial year.
Choose the ITR Form:
- Select the appropriate ITR form based on the nature and income of the deceased. Common forms include ITR 1 (Sahaj), ITR 2 (Asal), and ITR 3 (Aykar).
Prepare Income and Deductions:
- Compile income details from all sources such as salary, bank interest, pensions, rentals, capital gains, etc.
- Include any tax-deductible expenses incurred by the deceased.
- Exercise judgment based on available records and consult a tax advisor if necessary.
File the ITR:
- Enter all income and deduction details accurately in the chosen ITR form.
- Attach scanned copies of the required documents mentioned above.
- Verify and electronically sign the return using your digital signature or Aadhaar OTP.
- Submit the ITR online before the due date, which is typically July 31st for the assessment year.
Filing the ITR for the deceased by the legal heir requires attention to detail and compliance with tax regulations to ensure accurate and timely submission, thereby avoiding penalties and legal complications.
Why Choose Trademarkwala?
At Trademarkwala, we offer several compelling reasons to entrust us with your legal needs:
Access to Reliable Professionals: We connect you with trusted professionals and oversee every step of your legal journey. Our online platform allows you to track progress conveniently.
Seamless Process: By managing all paperwork, we ensure a smooth interaction with the authorities. Our goal is to provide clarity on the incorporation process, setting realistic expectations for our clients.
Experienced Team: With a dedicated team of over 300 business advisors and legal professionals, we guarantee top-notch legal services. Whether you need guidance or representation, our experts are just a phone call away, ready to assist you.