Indemnity Bond for Income Tax Refund of a Deceased Person
Prepare the indemnity a legal heir gives when claiming the income tax refund of a deceased taxpayer.
What it is
When a taxpayer dies, the legal heir or representative files the pending returns and receives any refund. To do this, the legal heir registers on the income-tax e-filing portal as a representative of the deceased, uploading the death certificate, proof of being the legal heir and other documents. An indemnity bond is often required, under which the heir indemnifies the department against claims by other heirs if the refund is paid to them.
When it is used
- Claiming the refund of a deceased parent or spouse.
- Registering as the legal heir on the e-filing portal.
- When other heirs have given consent or a no-objection.
What the template covers
- Executant name, relationship, address and PAN
- Deceased name, PAN and date of death
- Refund amount and year
- Undertaking to indemnify the department
- Stamp paper value
- Date, place and signature
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Bond
Bond Date; Place; Stamp Paper Value (₹)
Executant
Executant Name (Legal Heir / Representative); S/o, D/o or W/o; Address; PAN; Relationship to deceased
Deceased Assessee
Deceased Name; Deceased PAN; Date of Death
Refund
Refund Amount being claimed (₹); Refund relates to FY
Stamp duty, registration and filing
The bond is executed on non-judicial stamp paper of the value required in the State. Documents usually include the death certificate, the legal heir certificate or succession certificate, the heir's PAN and no-objection from other heirs. Check the current list of documents for legal heir registration on incometax.gov.in.
Generate the Indemnity Bond — Income Tax Refund
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
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Frequently asked questions
Can a refund be paid to the legal heir?
Yes. Once registered as the legal heir on the e-filing portal, the heir can file returns and receive the refund in their bank account.
Is the indemnity bond notarised?
It is usually executed on stamp paper and notarised. Follow the requirement of the authority asking for it.
What if there are several legal heirs?
One heir usually registers, with no-objection letters from the others, and indemnifies the department.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.