ITR FILING FOR THE DECEASED TAX PAYER

FILING OF INCOME TAX RETURN OF THE DECEASED PERSON

 In the eventuality of the death of a TAX PAYER his/her last return is required to be filed by the legal heir after getting him/her self registered on the Income Tax Efiling site. The responsibility of payment of tax rests with the legal heir. There have been cases where the IT Dept has raised demand after three to four years from the Family pensioner. We had earlier covered this aspect in detail at, http://signals-parivaar.blogspot.com/2015/12/income-tax-return-of-deceased-very.html please do read the nitty gritties and why and buts of the same.

   It is therefore necessary to file his/her last return. The method is not complicated and is described below in the succeeding paragraphs.

REGISTERING AS LEGAL HEIR  - 

 

7th CPC - PCDA(P) IMPLEMENTATION ORDERS

PCDA Orders on 7th CPC – Defence Force Pensioners & Family Pensioners 

7th CPC Report Implementation : Orders & Cicrulars

 Armed Forces Pensioners / Family Pensioners

i. Circular No. 570 : Implementation of Governments decision on the recommendations of the Seventh Central Pay Commission- Revision of Pension of Pre-2016 Defence Forces Pensioners/Family Pensioners – Click to read the detailed order
ii. Circular No. 573 : Ex-Gratia lump sum compensation- Recommendations of the Seventh Central Pay Commission – Click to read the detailed order                        (CONTD)   

iii. Circular No. 574 : IClarification on implementation of 7th Central Pay Commission (CPC) – Click to read the detailed order
iv. Circular No. 575 : Delay in first payment of pensionary awards and revised pension after issue of initial / corrigendum PPOs due to delayed dispatch / processing of PPOs by the Record Offices and Pension Disbursing Agencies i.e Bank CPPCs, Treasuries and DPDOs etc. –Click to read the detailed order
v. Circular No. 576 : Amendment to GOI, MOD letter No. 16(01)2014/D(Pen/Pol) dated 18th May 2016 issued for revision of casualty Pensionary award in respect of Pre-2006 Armed Force Officers and JCO /ORs Pensioners / Family Pesnioners – Click to read the detailed order

vi. Circular No. 582 : Implementation of Government decision on the recommendations of the 7th Central Pay Commission (CPC)- Rationalization of Casualty Pensionary Awards in respect of Armed Forces Officers and JCOs/ ORs retired/ discharged/ died/ invalided out from service prior to 01.01.2016. – Click to read the detailed order
vii. Circular No. 583 : Grant of Disability Element to Armed Forces Personnel who were retained in service despite disability attributable to or aggravated by Military Service and subsequently proceeded on premature/ voluntary retirement prior to 01.01.2006. – Click to read the detailed order
viii. Circular No. 584 : Implementation of the Government decision on the recommendations of the Seventh Central Pay Commission – Revision of provisions regulating Pension/ Gratuity/ Commutation of Pension/ Family Pension including pensionary awards notified in terms of casualty pensionary awards in respect of Junior Commissioned Officers & Other Ranks, Retiring or dying in harness on or after 1.1.2016 (Post-2016). – Click to read the detailed order

   NOTE - A Revised Defence Matrix is circulating on media (this was also sent on mail by us) which has been drawn by another web site based on revised pay structure with minimum of  Rs.21700 and Max of Rs 250000 the authenticity of the same cannot be verified for the time being. This may be taken under RECOMMENDATIONS by the organisation.

The said Matrix is as under :-




The Original Matrix as Issued by the Govt. is as below:- 




HOWEVER THE REVISED PAY MATRIX FOR CENTRAL GOVT EMPLOYEES ALREADY ISSUED VIDE  RESOLUTION DATED 16 MAY 2017 MoFIN (DoE) IS AS UNDER FOR REFERENCE AND FURTHER CONCLUSION