Letter of Indemnity for Legal Heir application

September 10, 2021 By Damodhar C Off

 LETTER OF INDEMNITY

To: 

Assessing Officer

Income Tax Department

Sir,

Sub:         Request to Register as ‘Representative Assessee’ for (Late) Sri.

…………………………………………….. and His PAN : 

1)    I/We, the undersigned, hereby inform you that (Late) Sri……………………………, holder of Permanent Account Number ………… and resident of ………………… …………………………………………………………………………………………………..(Deceased) / died on ………….. at…………………………………………………………

2)    That, the Deceased died (tick the appropriate option) :

    Intestate, i.e. without leaving behind a valid and enforceable will, and that in accordance with the law of intestate succession as applicable to him/her at his/her time of death, the Deceased left behind as his/her only surviving heirs, claimants or next of kin, the following persons:

    Deceased died leaving his last Will and Testament dated …………………………. and 

we the undersigned are the executors and beneficiaries thereof;  and further, that we are the only persons entitled to the estate of the Deceased, as legal heirs:

S.No.

Name

PAN number

Address

Relationship

with Deceased

Age

1

Son

2

Daughter

3)    I/We affirm that I/we am/are the sole legal heirs of the Deceased and there are no orders, decrees, judgments or ongoing proceedings before a court of law or other forum contrary to our claims as legal heirs vis-a-vis the estate of the Deceased.

4)     I/We have requested you, the Income Tax Department, to allow Sri………………  holder of PAN Number …………………… being one of the legal heirs to the Deceased, to act in capacity of the ‘Representative Assessee for the Deceased in accordance with Section 159 of the Income Tax Act, 1961, and allied provisions and rules, on my/our behalf and you have kindly agreed to do so on my/our executing an indemnity as is contained herein, and on relying on the information given by us herein believing the same to be true, complete and accurate.

5)    In consideration therefore, of your approving our request in allowing Sri…………..  holder of PAN Number …………….. to act in capacity of  ‘Representative Assessee’ for the Deceased in accordance with Clause 4 above, I/we, the legal heirs aforementioned, for myself/ourselves and my/our respective heirs executors and administrators jointly and severally hereby indemnify you, the Income Tax Department, and agree to keep indemnified and hold the Income Tax Department saved, harmless and defended for all time hereafter from and against all losses, claims, legal proceedings, actions, demands, risks, charges, damages, costs, expenses, including attorney and legal fees and penalties whatsoever which may be initiated against the Income Tax Department, or be paid, sustained, suffered or incurred by the Income Tax Department howsoever, as a consequence direct or indirect by reason of the Income Tax Department having agreed at my/our stated request. If called upon by the Income Tax Department to do so, I/we shall join any proceedings that may be initiated against the Income Tax Department and I/we shall defend at our cost any such proceedings. Further, I/we shall initiate such proceedings as may be considered necessary by the Income Tax Department, if called upon by the Income Tax Department to do so, in order to protect the Income Tax Department’s interests and to further and perfect the indemnity granted hereby in favor of the Income Tax Department.

In witness whereof signed and delivered by the legal heirs : 

No.

Name of Legal Heir

PAN Number

Signature

1

2

VERIFICATION

WE

Sri………………………, Son of (Late) Sri………………………, holder of PAN No……………… aged about … years, residing at ……………………………..

………………………………………….

………………………………………….

&

Sri………………………, Son of (Late) Sri………………………, holder of PAN No……………… aged about … years, residing at ……………………………..

………………………………………….

………………………………………….

Indian Citizen, do hereby state that the facts mentioned hereinabove are true and correct to 

the best of my knowledge and belief.

Place :

Delete it & Enter Legal Heir-1

Enter Name of Legal Heir-2

Date  :

Signature of Deponent(s)