Income Tax Audit U/s 44AB in case of death of Proprietor . What Will be the procedure and Who will file and signed the audit.

Reply: The income tax returns for a deceased person has to be filed, if he/she has taxable income. His legal heir/representative needs to file the return on his behalf for the income earned till the date of death. Legal heir has to register himself at the income tax website for filing the return on behalf of deceased. Audit report u/s 44AB shall be submitted by the CA and the same shall be accepted by the legal heir. One has to register as legal heir on portal of income tax and the procedure is given in portal itself.