1.
The demise if a veteran is a most traumatic
moment for his NOK. No words can ameliorate the pain and suffering of the
moment. However, the NOK need to realise that there will later be much time to
agonise over their loss and they need to concentrate on the immediate
requirements to ensure the orderly transition to life without the veteran.
2.
The actions which are required to be taken
after the demise of the veteran can be divided into two categories, the
immediate and the subsequent. The immediate actions relate primarily to the
disposal of the body of the deceased and the subsequent actions to the
materialising of dues. The family friends should take on the immediate actions
on themselves since the family of the deceased would be in most case
traumatized with the sad demise of the head of the family.
A check
list is placed at the end of this document which can serve as a ready reckoner.
NOTE :- A
detailed check list of the actions needed and letters of intimation etc, which
are required to be initiated on demise of a Defence Pensioner are
compiled and placed at the bottom of this post for the convenience of the
bereaved family.
IMMEDIATE ACTIONS
3. Immediate
Intimations. Where death is sudden, the first requirement would
be to convey the news to those near and dear ones whose presence is required
for the imminent functions. Assistance of close friends and neighbours can be
sought, if family members are not available. In case required, Intimation
should be given to ADLR Staff of the URC on which dependent. In case the
veteran had 9pted for "Organ Donation", or should the family wish to
donate any of the organs, the concerned agency should also be informed at the
earliest.
4. Deciding
Venue and Timing of Events. A difficult, but early decision would have
to be taken on the venue for the cremation and the subsequent remembrance I
religious function. A visit should be paid to the venue by an available
well wisher to ensure necessary arrangement,
including Religious functionary and required stores.
5. Intimation of Details of Funeral.
Once finalised, timings and venue of the Funeral need to be conveyed to all
those who were close to the deceased , or who are likely to attend .In case the
medium of publication of Obituary in the Newspaper is to be used, it must
be remembered that they usually have a dead line up to close of working
hours on the day prior to publication to accept the Obituary..
Preparation for Disposal of the Body
6. The Legal Aspects as under must be
looked into to avoid any future issues before the body is disposed as per
religious beliefs.
a) Natural Death. When death occurs naturally in a hospital or under
medical supervision, the attending physician will issue a death certificate.
Where death occurs naturally at home, legally no action is required to be
taken. However it is always advisable to have a doctor as witness to proclaim
the dearth of an individual.
b) Unnatural Death. Any death arising
under suspicious circumstances, or as a result of a criminal offence is
considered an unnatural death. Incase of natural death an FIR is lodged
either by, the relatives or a third party involved. For example, a car accident
becomes a police case. A Post mortem is compulsory before disposal of the
body if an FIR is filed and the death has become a police case.
c) Post Mortem. A post mortem
is a privilege of the immediate relatives. It can
be.-conducted, only, if they consent to it or
if an FIR has been files and the death has become a medico legal case. in
such cases relatives cannot deny the conduct of post mortem.
d) Preservation of the Body. In some cases, it
may be desirous to delay the disposal of the body to enable the arrival of some
very near relatives. Ideally, the body should be stored in the. Refrigerated
Morgue of a hospital. A problem could arise in this approach since , most
hospitals do not entertain requests to preserve bodies of those .who have not
expired in their hospitals. However , in larger cities, there ..1re
charitable institutions / individuals who provide
refrigerated caskets to tide over such situations. Details in this regard
can usually be ascertained from the caretakers of the cremation ground.
e) Arrangements for Hearse. Once the timings for
disposal of the body have been finalised, arrangements for a Hearse would have
to be made. In most cities, these are provided by the Red Cross, Municipal
Corporation or Charitable Institution. In larger military stations, a
Hearse might be available at the Military Hospital. Again, this information
would be readily available .at the nearest cremation ground.
7. Actions Linked to The
Funeral. While entering particulars of the deceased in the records of
the Cremation/Funeral Venue, particular care must be taken to ensure
that the particulars, especially spelling of the name are correct. Any
discrepancy in spelling of the name will result in great difficulty while
obtaining death certificate. After the funeral, a receipt is to be obtained
from the in charge of the funeral place, which shall provide the basis for
further actions. In case the name is recorded in the local vernacular, effort
should be made to also have the name written in English.
SUBSEQUENT ACTIONS
8. All actions hereafter will be linked to
the Death Certificate, which shall be accepted as proof of the demise of the
veteran.
Death Certificate
9. Once the cremation/burial is done, death of
the person has to be registered by the relatives in the Office of Registrar of
Death and Birth available in every district. In villages, the same is to be
registered with the Panchayat. The Office shall cross check with the register where
the cremation or burial took place or in case of a medical death, with the
Certificate provided by the doctor treating the deceased, before death an there
after issue a Death Certificate. Some of .the bigger Military Hospitals are
authorised to accept applications on behalf of the Registrar ,of Death and
Birth, in respect of natural deaths which have occurred in the hospital.
10. At least 20 ink signed copies of the Death
Certificate should be applied for, since there will be a requirement tor
original copies in many places. The charges for this are nominal. The procedure
to obtain the death certificate and the application for the same varies from
state to state.
Obtaining a Probate of Will
11. Sec 213 (1) of the Indian Succession Act, 1925 states
that a Legatee's, (a person who inherits under a Will) right to property
bequeathed in a Will cannot be established in a court, unless a court of
competent jurisdiction has granted a probate of the Will, under which the
right is claimed by the Legatee. In other words, probate is issued by a Court
only when a person dies "testate" i.e. having made a Will and it is
the means to determine judicially, the validity of that Will . It is granted by
a District Judge. For this, the Executor of the same must make an application
to the District Judge. The District Judge, in turn will send a copy of the
application to the Judge in whose jurisdiction the late Testator had
fixed residence.
12. In order to obtain Probate of Will, there are
two legal requirements. Firstly, to establish in the civil court of law, that the
Will in question had been made voluntarily and signed by the
deceased Testator in the presence of independent witnesses, and secondly, to
ascertain that there was no subsequent Will executed by the deceased. To
establish the first requirement, those who have signed as witnesses are
required to appear in the civil court and give evidence to authenticate the
Will in question. Once this is done, the court promulgates notice in Govt.
Gazette and local newspapers, "to whom it may concern", to produce
before the court within the given period, any Will, if held by any one,
claiming to be made by the Testator. When the Will in question is
not contested by any other member of the family, a Probate of Will is
issued by the court.
13. In- case witnesses to the Will have predeceased or
are not traceable, then the nominees have to obtain Succession Certificate for
claiming the estate of the deceased. If the Will is registered with
the Registrar/Sub Registrar, it obviates the requirement of presence of
witnesses to appear before the Magistrate to authenticate the Will and
obtaining of probate of Will is mad) easier.
14. In case of a Will made by a Hindu, Sikh, Jain or
Buddhists, probate is mandatory tor immovable properties situated in West
Bengal, Pondicherry, Chennai and Mumbai. Probate is not necessary in other
states of India especially so if the will is a valid registered document.
However, if the court has to issue a decree against a debtor of the testator
(Insurance Policy or a bank deposit), probate of the Will then is essential. If
no executer i s appointed in the Will. the question of grant
of probate does not arise. Further, non-registration of a
Will does not come in the way of obtaining a probate.
15. For obtaining a probate a petition has to be filed
before the District Court under sec 374 of the Indian Succession Act along
with:
a) The original Will.
b) Title deeds of immovable properties.
c) Documents pertaining to
movable properties. Obtaining of Succession Certificate.
16. In case person dies "intestate",
i.e. without leaving a Will, his legal heirs will have to apply to
the court for grant of a Succession Certificate under the provision of Sec 123
of th.e Indian Succession Act. Succession in legal language means the order in
which or the conditions under which one person after another succeeds to
property. Application for grant of a Succession Certificate is made under Sec
372 of the Succession Act in the form of a petition. This petition is to be
filed before the District Judge under whose jurisdiction either the ordinary
residence of tile deceased or the property of the deceased lie. Along with the
following document:-
a) Death Certificate
b) Documents pertaining to the Property of the
deceased
c) Name of family members and
close relatives
d) Debts and securities to which the Succession
Certificate pertains.
e) Right of the petitioner in the property
17. If there are more than one claimant, then
a joint application is filed by all heirs together.
18. On receipt of the petition, the District Judge
shall fix a day for the hearing and issue notice of the application and of the
day fixed for hearing. On the day fixed for the hearing, the District Judge
shall proceed to decide in a summary manner the right to the grant of
certificate. When the judge decides that the right to the properties belong to
the applicant, he shall make an order for the grant of certificate to the
person.
PENSION/SERVICE ISSUES
19. Intimation of Demise to Service HQ/ Offices.
Intimation of demise would be required to be sent to Integrated HQ of MOD
(Army), Adjutant Generals Branch, (MP 5 (b), PS (4) and CW 8) and Corps
Dte Gen (Coord Sec) , as well as to the local Station HQ, Regional Centre ECHS,
ECHS Polyclinic, Col of the Regt, The Regimental Centre and Zila Sainik
Board. Copy of a letter which can be photocopied and despatched by
Speed Post after filling in relevant details, is appended at Appendix ‘K’. The
Armed Forces Retired Officers Identity Card of the deceased can be returned at
this stage to the local Station HQ for disposal and receipt or acknowledgement
obtained which must be preserved in the deceased’s file.
20. Claiming of AGI F Extended Insurance Cover. A
letter to claim Extended Insurance Cover is placed at Appendix ‘L’.
21. Claiming of AOBF Demise Grant. AOBF
Demise Grant can be claimed if Platinum Grant has not already been claimed on
the Veterans attaining 75 years of age. A letter addressed to AOBF for claiming
the grant is placed at Appendix M.
23. Famil y Pension. Where the endorsement
for entitlement of Family Pension exists in the PPO, the release of Family
Pension will be carried out by the Pension Disbursing Authority (i.e. the
Pension Paying Bank). A letter is to be addressed to the Manger of the Bank
with intimation to PCDA (Pension) and PCDA(O), Pune for information. A
letter addressed towards this requirement is placed at Appendix ‘N’).
23. Canteen Card. At an appropriate time,
action will be required to be taken to obtain a new Canteen Card entitling the
revised authorisation. This will be obtained by filling up the relevant
application form available in the URC to which the veteran was attached in his
lifetime.
24. Widows Identity Card From Zila Sainik Board. In
due course, the ESM identity Card issued to the late Veteran is to be returned
to the Zila Sainik Board. The Widow of the Veteran can apply for issue of a
Widow's identity Card on the Form placed at Appendix 0, along with three
photographs and copies of PPO.
RESOLUTION OF PERSONAL FI NANCIAL AND PROPERTY I SSUES
25. The early resolution of financial issues should be a
matter of priority for the NOK. The RBI has tried to make the procedure as
simple as possible, in respect of bank held deposits and Bank Lockers provided
the requisite nominations are in place. The details can be accessed at the
website http://www.rbi.org.in/scripts/BS_ViewMasCircuiculardetails.aspx?id=5830#a29 The
details are summarized in succeeding paragraphs.
BANK DEPOSIT ACCOUNTS
26. In case of deposit accounts (Bank Accounts and Fixed
Deposits), where the depositor has made a valid nomination, or where the
account is operated under "Either or Survivor'', or "Anyone of
Survivor" or "Former or Survivor'', or "Latter or Survivor''
clause, the payment of the balance in the deposit account to the
survivor(s)/nominee of a deceased deposit accountholder represents a valid
discharge of the bank's liability provided:-
a) The bank has exercised due care and caution in
establishing the identity of the survivor(s) J nominee and the fact of death of
the account holder, through appropriate documentary evidence; .
b) There is no order from the competent court
restraining the bank from making the payment from the account of the deceased
and
c) It has been made clear to
the survivor(s) I nominee that he would be receiving the payment from the bank
as a trustee of the legal heirs of the deceased depositor, i.e., such payment
to him sha!I not affect the right or claim which any person may have against
the survivor(s) I nominee to whom the payment is made.
27. Since payment to the Survivor or Nominee, subject to the
listed conditions would constitute a full discharge of the bank's liability,
insistence on production of legal representation is superfluous. While making payments
to Survivors or Nominees, banks have been advised to desist from insisting on
production of succession certificates, letter of probate etc., or obtain
Indemnity Bonds or Sureties, irrespective of the amount standing to the credit
of the deceased account holder.
28. Where nominations have not been filed or "Survivor:
clause is not incorporated, banks have been advised to adopt a simplified
procedure for repayment to legal heirs, keeping in view the imperative need to
avoid inconvenience and undue hardship to the heirs. However, in accordance
with their risk management systems, concerned banks may fix a threshold limit,
for the balance in the account, up to which claims can be settled without
insisting on any documentation other than a letter of indemnity. In actual
practice bank's set a very low limit to cover themselves and therefore, in this
eventuality, payment of the bulk of the account balance will be made only after
necessary succession formalities are completed.
Bank Lockers
29. With regard to providing access to Bank Lockers to NOK,
The RBI has directed banks to follow the same approach, mutas mutandi ,
as applicable to Deposit Accounts .Where valid nominations are held or
"Survivor" clause has been incorporated in the mode of operation of
the Locker, access to Bank Lockers will be permitted without legal
representation I indemnity bonds etc. No inventory of contents will be
prepared. The policy on the subject can be accessed at RBI Site or can be
checked with the Banks.
30. However, where nomination has not been made, or
"Survivor" clause has not been incorporated, banks have been advised
to adopt a customer friendly approach, but ensure legal entitlement of the
applicant . An inventory of the articles held in their safe custody or in a
Locker will be prepared before returning the same. Thus, the procedure
and the legal requirements would vary from bank to bank.
PO Accounts - MIS/
FD/RD / SB Ac
31. The procedure for making claims for Post Office Savings
Instruments is slightly more complicated tho in the case of banks. The accounts
of expired depositors are to be settled on any of the following basis
a) Nomination.
b) Legal evidence.
c) In case of no nomination
and without production of legal evidence, up to a balance of Rs 1 lakh.
32. The rules relevant to various types of accounts can
be viewed at the following links:-
33. Claim Procedure. Claim will be made on the
form prescribed for the relevant contingency at the PO where the account is
held. The financial powers of the Sub Post Masters is limited to a maximum of
Rs 5,000/- and thus, all claims will be forwarded to the Head Post Office for
approval.
34. Determination of Account Balance.
The balance in different types of accounts will be determined as follows:-
(a) SB A/c. Balance in the account at the time of death
including the interest for the year preceding the financial year of death.
{b)RD A/c. Balance as per the Tables annexed to RD Rules.
(c) TD/MIS A/c. Principal amount plus interest accrued and
unclaimed as on the date of death.
35. Application Forms . The
application forms for different contingencies can be downloaded from the follow
ing sites:-
(a) On the Basis of Nomination. Form at Appendix ‘P’.
Download available at
(b) On Basis of Legal Evidence. Form at Appendix 'Q'. Download available
at
(c) Where No Nomination or Legal Evidence Exists.
NSC
36.Premature Encashment. Premature encashment is permitted only
on the death of the holder. In case valid nomination is held or legal evidence
is available, application on relevant form is to be submitted. The interest
applicable will be as under:-
(a) Less than one year - Only face value.
(b) One to three years Face value plus simple interest.
(c) More than three years - See tables at the Post
Office.
37. Application Forms. The application forms
for different contingencies can be downloaded from the following sites:-
a) Nomination. Application Form placed at
Appendix P. Can also be viewed at
b) Legal Evidence. Application Form
placed at Appendix A. Can also be viewed at
Bank I PO Accounts
38. PPF Accounts and Senior Citizens accounts may be held at Post Offices or in Banks. However, their operations
are controlled under common rules and regulations.
PPF Accounts.
39. On the death of a subscriber, the balance In the PPF
account is paid on demand to the nominee or successor. However, the balance, if
not withdrawn, continues to earn tax-free interest. No partial withdrawals are
permitted. It is risky for the nominee to continue the account because
the nominee cannot appoint a nominee.
40. The application for such withdrawal is to
be submitted on Form 'G'. A copy is placed at Appx 'R' and can also be
downloaded from :-
Senior Citizens Saving Account
41. In case of death of the depositor before
maturity, the account shall be closed and the deposit refunded along with
interest till the end of the month preceding the month in which the
refund .is made. Where the account is held jointly with the spouse, it
may be continued under the same terms and conditions as the original account.
However, If the spouse also has her own Senior Citizens Account then the
account of the deceased shall be closed.
42. The request for closing of the account and release of the
balance shall be submitted on Form ‘F’. (See Appendix
‘S’). The same can also be downloaded from
Life Insurance Claims
43. Intimation of a Claim should be given to the Insurance Company
at the earliest feasible after demise of the policy holder along with the basic
Information like Policy Number, Name of the Insured, Date of Death cause of
Death, Place of Death, Name of Claimant, and Claimants relationship with the
insured.
44. The Claim will be filed subsequently, after receipt of Death Certificate on the form provided by the Insurance Company.
There Is no time limit for filing the Claim, but the earlier is always
better. In case there is delay beyond 30 days of filing the claim, or the claim
is not passed to the satisfaction of the Claimant, then a complaint
mechanism exists to file a complaint with the Insurance Regulatory and
Development Authority (IRDA).
45. A detailed article on the subject can be perused at
Credit Cards
46. The balance payments due on credit cards will increase exponentially after the due date for payment The followingactions must be taken in respect of all credit cards held by the deceased :-
a) Inform the "Hotlne" number of the issuing bank to block the card.
b) Make payment in full of the balance amount due on the credit card
c) Surrender the credit card to the issuing bank and close the account.
Transfer of I mmovable Property
47.The very first step in the right direction is to get hold of the testator's Will. This can be obtained by applying alongwith the deceased's death certificate to the District Registrar.
48.The registrar will open the sealed will in front of all the heirs and then hand over copy to each applicant. In case thedeceased has nominated only a single heir then only one copy would be provided. In case there is no will then as per the Hindu Succession Act the
property will pass on to the Class 1 heirs who include spouse, children and mother of the deceased.In case of ·absence of Class 1 heirs, it would pass on to the Class 2 heirs comprising of father, grandchildren and siblings. If the deceased was a woman then the property is equally divided among the husband and children in case the woman has diedintestate (without a proper will). In case of the heir being a minor or disabled, the property is transferred through a trust at asuitable point in future . In case of other religions, the respective Personal I Succession Laws will apply.
49.Once the legal ownership of the property for that heir is confirmed, the next step is to apply for Mutation of the house to local municipal authority. It
is essential to know that mutation only helps in updating the records of thegovernment and in no way confirms ownership. However it is an essential step in cementing your ownership on the house. In order to apply for the mutation one needs to deposit all the relevant legal papers of the house, proof ofinheritance through the will, death certificate of the deceased and land records of the said property.
50. A no- objection certificate from the other heirs is also required in case of multiple heirs.
Any challenge to thisapplication for mutation will be referred to the sub divisional magistrate. However, the appeal for dispute must bewithin 30 days of the mutation order. In case of multiple legal heirs to the property the mutation document would bearthe names of all the heirs.
51. Once these legal formalities are
over then the heir is at liberty to either reside in it or rent it out. He can even sell off
the property as he is the sole owner of the house. In case of multiple heirs to the house, it is advisable to mark the division ofproperty among them right at the time of mutation to avoid subsequent complications.
52.Legal assistance will invariably have to be taken to complete necessary formalities and thus further amplification is notmade here. Suffice It to say that if there is a Will (especially a Registered Will) existent, then the procedure will be relativelysmoother. However, if the deceased has passed away "intestate" , then the relevant Succession Laws will establish the transferthrough Courts.
53.An incisive article on transfer of immovable property can be read at the following website:-
Follow Up Actions.
54.No delay should be permitted after transfer of the immovable property in applying fo change ofname of Electricity , Water and Piped Gas and Land Line Telephone connections. An often forgotten issue is of the GasConnection. Change of name in this regard is a simple and permitted procedure, which assumes importance in light of theprogressively increased direct transfer of subsidy into the connection holder's bank account. The procedure can be viewed at thewebsite
Transfer of Movable Property
55.Transfer of Ownership of a Car is regulated under the provisions of Para 50 of Mot9r Vehicle Act 1988. The relevantprocedures vary marginally from state to state. The availability of a Probated Will simplifies the procedure, as otherwise, the RTO may insist upon affidavits from all the legal
heirs renouncing their claims. The documents
which will be required for effecting transfer of the car to NOK on
succession are as under :-
a) Form 31 -Application for transfer of ownership in the name of the person succeeding to thepossession of the vehicle.
b) Original Registration Certificate
c) Original copy of the Death Certificate.
d) Probate or Affidavit from all legal heirs
relinquishing their right in favour of the applicant.
e) Valid Insurance.
f) Proof of address of
the applicant.
g) PAN Card of the applicant.
56. In case the vehicle has been purchased with a loan, the process will be simplified,
if the lien of the bank ·s cancelledby paying up the balance amount of the loan.
57. The process will be
slightly more complicated,
if the Car is registered in a station other than the one in which title NOK isresiding. In such a case, the NOK will require a local proof of address.
58. RTO staff everywhere, like all other government offices having public dealings, are known to raise observations on themost minor of issues, which can lead to repeated trips to the RTO ,Office. lt will always be prudent to engage the 'services of a"Consultant/Agent' specialising in such issues and
usually available adjacent to the RTO office.
Disposal of NSP Weapon .
59. An early decision would have to be taken whether to retain the weapon as an "heirloom" or to dispose
it off (or return it to COD Jabalpur if allotted from Army Ordnance). Once decided the
procedure laid down at.Para 21 of Part 1 will need
to be followed.
Finalisi ng I ncome Tax I ssues
60.Eve·n on the demise of an individual,the income tax issues cannot be deemed·to have been automaticlly settled. There maybe tax refunds due, or tax may be due to the government. You can
forget the.former, but the government will not forget the latter.On
death, the income from the assets of the deceased and his income tax liability is transferred to the Legal Heir. Thedeceased remains entitled to the deductions and exemptions for the entire year, but tax is levi only on the income earned tillhis death. Thus these issues have to be dealt with by the Legal Heir. The different
contingencies which may arise are enumerated in succeeding
paragraphs.
Income of Deceased is Nil
61.In case the income of the deceased is Nil for the relevant financial year, then no ITReturn is required to be filed. However, the Assessing Officer is to.: be: informed of the death and the fact that no returnwould be filed in the future and thus, the IT
file of the deceased be closed . It may be noted that in case a refund is due onaccount of TDS deducted or Advance Tax deposited, then a Return would have tobe filed.
Deceased Had a TaxLiability.
62.The Income Tax Return of the deceased can only be filed by the
Legal Heir , including all income up to the date of due, then they will be deposited in the dead assesses account under Sec 159 of the IT Act, but if any tax liability exists, it will have to be paid by the Legal Heir whilefiling the Return. When it comes to liability, the number of heirs seems to disappear. Therefore, it is worth mentioning that
no heir is personally liable to pay the income tax dues on behalf of the deceased. Any tax paid is done fromthe Estate of the deceased, prior to distribution. The liability Will, therefore, be limited to a maximum of not more than theamount inherited, (the Estate), by
the Legal Heir from the deceased tax payer.
Taxable Income.
63.Some issues which require clarification are as under :-
a) Gratuity received by a widow or heir after death of an employee , is non-taxable.
b) Family Pension is taxable in normal cases. However, Section 57 of the Income Tax Act permits a StandardDeduction of 1/3 of such Family Pension or Rs 15,000/- whichever is less.
(in addition to other deductionswhich are applicable to all tax payers}. The Family Pension in respect of Award Winners and those membersof the Armed Forces who die in operations, is exempt from Income Tax.
c) Income received by the deceased after death, will be taxed on the heir who inherits the property from whichsuch income is earned, eg. Maturing of FD.
d) No income tax, inheritance tax or gift tax is levied on property obtained by Will or Succession. However, once the house is
legally transferred, the receiver may have to pay wealth tax, in case net worth of all his propertiesexceeds Rs 30 lakhs. Obviously, income tax will also be henceforth levied on income arising from the property.
Procedure For Filing the Return.
64. The IT Return of the deceased may be filed Off Line at the IT Office or Online,following the relevant procedure outlined below.
a) Off Line Fi l i ng of Return. This procedure will require a visit to the Assessing Office by the Legal heiralong with the PAN Cards of self and the deceased, Death Certificate, Relationship Proof and proof of being the Legal Heir. After verifying the documents, the
Assessing Officerwill accord approval for the Legal Heir tofile the return. The Return will be filed under the name of the Late Assessee in the following manner. "Late (Nameof Assessee) through Legal Heir (Name of Legal Heir)". The PAN card of the deceased will also besurrendered once the final Return has been filed and assessment completed.
b) On Line Filing of Return. For filing an e-eturn, the Legal Heir will have to obtain a Digital SignatureCertificate (DSC). Thereafter, a request is to be made online by sending an email to"efiling.administrator@incometaxindia.gov.in" mentioning the names, PAN numbers, dates of birth of the deceasedand the Legal Heir along with a scanned copy of the death certificate. After processing, the –filing administrator will link the PAN card of the Legal Heir
to that of the deceased and authorize filing of an e-return, using the DSC of theLegal Heir.
The above is intended to provide a basic understanding
of the procedures involved in
settling thethe Income Tax dues of a:deceased individual. However, it will be advisable to obtain professional assistance in the eventuality that a Return hasto be filed under such circumstances.
CHECK LIST -- ACTION TO BE TAKEN ON DEMISE OF
PENSIONER.
(a) Death if due to accident or unnatural causes should
always be reported to the Police Station in whose jurisdiction the area falls.
It avoids lot of troubles later on. In such cases get the autopsy done to
establish proper cause of death.
(b) Do obtain two ink signed copies of Medical
certificate specifying cause of death from the Hospital or the authorized
Medical Practitioner. One of these is required by the authorities at the
cremation/ burial ground. The other is required by the authorities (Registrar
of Deaths & Births) who issues Death Certificates. Obtain cremation/burial
certificate from the cremation/burial ground.
(c) A close relative should apply for issue of
Death certificate within 15 days of the death of the pensioner/ deceased.
Obtain at least 20 ink signed & equal number of Photostat copies duly
attested by a class one officer.
(d) Write to the Pension paying Bank Intimating them of
demise of the pensioner, asking them to discontinue the pension of the
pensioner and payment of the family pension of the spouse l N O K (give name).
Enclose ink signed death certificate & copy of the original P P O having
joint photograph of the pensioner & spouse/ NOK. Also state PPO and pension
S /B A/C numbers.. Sample Application form as at Annexure
(e) If the Pension A/c is a joint account or the spouse
is a nominee in it Then it is simpler to operate the same A/C for family
pension, otherwise a fresh S/ B A/C is to be opened in the same bank. It
requires proof of Identity and proof of Residence. Photo copy of voter I Card!
PAN card will suffice - with three copies of attested photographs
(f) Write separately to Pension sanctioning
Authority, PCDA ( P) to start family pension, on demise of the pensioner and
enclose ink signed copy of death certificate:-Sample Application is at Annexure
(g) In the case of Retired Army Pensioner Write to the
A Gs branch (MP-5, CW 4) to update their records. & to Pay Platinum Grant
if Applicable As per Annexure.
(h) If the age was less than 70 years write to Army
Group Insurance Fund (AGIF) to Make payment of life insurance amount.
Application Performa at Annexure
(i) Return Retired Officers I Card to Area HQ
(lnt Br.) for further Disposal.
(j) If there are other Insurance Policies write
to them to pay Insurance amount.
(k) Write to all banks wherein the pensioner has his
accounts to transfer closing balances to the spouse / N O K giving bankers
address, a/c number.
(I) Write to Regional Transport Officer to transfer the
Automobile to the NOK
(m) Write to Arms Licensing Authority to transfer the weapon (if
any) to the NOK meanwhile deposit the weapon(s) in concerned Police Station
Arms Dealer for safe custody. The NOK should apply forArms License at the
earliest.
(n) Write to Electricity Providing Agency to transfer the
meter in the name of spouse/NOK and start further billing against that name.
(o) Write to the Telephone providing Agency to Change the
name of the subscriber, transfer the connection to the name of the Spouse/NOK
for further billing
(p) Apply to AWHO to transfer the dwelling unit to the
spouse/NOK. Performa for Application should be obtained from the AWHO / Welfare
Society . The Society has to render No Objection Certificate (NOC).stating that
there is No encroachment of common land, No major modification to the Approved
design and all Dues to the Society has been cleared. If not already done you
may have to do it before they issue NOC
(q) Write to all the clubs & societies to transfer the
membership to the spouse/NOK
(r) Write to all Debtors to clear all dues and make
payment to the Spouse/NOK.
(s) Clear the outstanding dues if any of the Creditors
and credit cards and loans taken if any. Return the credit cards to the Bank
concerned.
(t) Some of the banks may have issued Insurance
certificate for the amount of FD/Bank Balance then claim it.
(u) Write to Income Tax authorities to intimate death
of the Pensioner to close his Income Tax file and open Income Tax file in the
name of the Spouse/NOK Quoting PAN number of both.
(v) Write to the Municipal Authorities to Close
Property case file of the deceased person and open it in the name of the
spouse/NOK
(w) Approach the district Courts for Probate of the WILL, if
it is in possession, otherwise obtain a Succession Certificate. From the
District Judge
(x) Obtain Probate of WILL (if held) otherwise succession
certificate is required from the District Judge under Indian Succession Act
1925.
DO NOT
FORGET TO FILE THE LAST INCOME TAX RETURN OF THE DECEASED.
NOTE :- In addition to
the Draft Letters placed as follows which can be copy pasted, and issued after
completion, so required to be initiated on the demise of a Defence Pensioner
are all compiled in MS WORD Format and uploaded on our site.
DRAFT LETTER FOR FAMILY PENSION
From
Name.
Mrs ..... W/O IC ..........
Address
Tele
No.
Date
To,
The Manager
Name of Bank Address
Sir,
GRANT OF FAMILY PENSION ON DEMISE OF PENSIONER.
1.
Reference- Our Joint Pension SB A/C No.
maintained in your Bank.
2.
I regret to inform you that my husband, IC No,
RANK ……… NAME as in PPO ...... ..... .......... .........
left for his heavenly abode on DATE at TIME
. Certificate of his death is enclosed herewith for
your records.
3, He was drawing his Retiring Pension
through your bank through Jt Acct as mentioned above. In view of the above it
is requested that the family pension for me be commenced forthwith as per
instructions based on the PPOs held in your bank.
4. It is submitted that I will like to
continue drawing my family pension through the same Joint Account as per
instructions of the Reserve bank of India dt 03 Jun 2013.
Yours truly
(Mrs )
Copy
to : PCDA (P), Dropadi Ghat, Allahabad 211014: for similar action.
***************** *************** **************** ****
DRAT LETTER FOR ARMY GROUP INSURANCE EXTENDED POLICY
From:
Name
House
No.
Tele No
, Mob
Address
File No.
Date
To
Chairman,Army
Group Insurance Fund
AGIF
House,
Rao
Tularam Marg,
NEW
DELHI - 110010
Sir,
Sub:-
ENCASHMENT OF EXTENDED ARMY GROUP INSURANCE POLICY
Ref.
Extended Army Group Insurance Certificate
No.
issued to IC
No.
Rank
Name
of Corps of signals. (Encl in original)
1.
I regret to inform you that my spouse, I C.
No.
Rank Name
has
expired on at
Has
expired on ……….. ….. 2011, His/Her Death
Certificate issued by
…………… is
enclosed for ready Reference.
2.
I am enclosing the Extended Army Group Insurance Certificate for
encashment duly completed in all respect. His date of birth is 18/02/1942.
Kindly send the cheque of the sum assured to me on my address as given above.
My Bank details are as under:-
SSB
A/C No.
Name
and address of my Bank
Thanking
you in anticipation, Yours Faithfully
Signature
(Name)
************* ************ ************ *********************
SINCE THE SCHEME STANDS CLOSED WEF DEC 2017
AS SUCH, THE FOLOWING LETTER IS NOW APPLICABLE FOR OFFICERS BORN BEFORE
IN 1944 OR EARLIER.
DRAFT LETTER FOR ARMY OFFICERS BENOVELENT FUND – RS
50,000/-
From;
Name
House No./Sector
Locality TeleNo.
City&
PIN
File
No.
Date
The
AOBF (Accts Sec),
AG's
Branch, IHQ of MOD (ARMY)
Room
No 279a,
South
Block DHQ PO,
New
DeIhi110011
Sir,
Subject:- Payment of Platinum Grant (AOBF)
On Demise of IC No
IC
Rank
Col Name
(Late)
of Corps of
Signals.)
Reference
PPO No. ……………….. (Photocopy enclosed)
1.
I regret to inform you that my husband, IC
No. Rank
Name
has expired on ( date) at (Name of
Hosp) , Address(Place) ,
Due
to (Cause of
Death)
The Certificate of his death Issued by
(Civil
Authority) is
enclosed for ready reference.
2.
You are, kindly requested, to send me his Platinum Grant on his demise. Hisdate
of birth is
Photo Copy of his Retired Officers'
Identity Card is enclosed for ready reference. The cheque may please be issued
to me on the Address given on top of this letter. My Bank details are as under:
Name
of Bank Address
SBA/C
No
3.
We have XXX / do not have dependent Children.
Thanking
you in anticipation.
Yours
Faithfully,
Signatures
(
Name- Mrs xxxxx xxxxxx xxxxx xx)
W/O
Late xxxxx xxxxxxxx xxxxxxx
Copy
to:-
MOD IHD, Army/HQ AG ( MP 5/ CW 4) For Similar Action
*****************
***************** *************** ******************
CHECK LIST -- SUMMARY OF ACTIONS REQUIRED
1.
In case of death due to accident lodge an FIR with the nearest Police Station,
and get their written permission before last rites are performed.
2.
Arrange last rites even in cases of natural demise only after getting Medical
Certificate of cause of Death from a doctor (Authorized Medical Practice nor).
Intimate time of Funeral and CHAUTHA/UTHALA/ Prayer meeting to all concerned
preferably through an insertion of obituary in News Papers(s).
3.
Apply for and obtain Death Cetificate-20 or more copies from the Office of
Registrar of Births and Deaths/ Municipal Authority. These are required to be
submitted with all claims.
4.
Forward the information with certified photocopy of Death Certificate To the
following:
(a)
PCDA (Pension), AG's Branch MP 5 (b) and PS4.
(b)
Army Officer's Benevolent Fund for Payment of Platinum Grant. (c) AGIF For
settlement of life Insurance cover as applicable
(d)
Station HO To surrender Identity Card of the deceased Officer and Issue of CSD
Canteen Card.
(e)
Bankers forfamily Pension, FD's Loans (if any), PPF and Locker:
(f)
Clubs For transfer of membership or refund of security deposit as applicable.
(g)
Municipal Authority/AWHO/DDA/NDA/GNDA/HUDAILOCAL Development Authority For
transfer of House /Apartment to a single name of the surviving spouse as per
WILL of the deceased.
(h)
MTNUBSNUTELECUM COMPANEY For transfer of tale connection and future billing.
(i)
BSES/NDPULOCAL ELECTRICITY
DEPARTMENT
For transferring of electric connection and future billing in the name of the
house owner.
(j)
ITO For closing of file of the deceased and linking up with the files of the
beneficiaries and for wealth Tax assessment.
(k) Licensing Authority for motor vehicles, Personal Arms and Tractors etc For
Transfer of Ownership.
(I) LIC/GIC/Insurance Companies/Banks for insurance policies covering Life,
Medical, Vehicles and property etc.
(m) Secretary Zila Saink Board For issue of Ex-Servicemen widow's Identity
card.
5.
Obtain Probate of WILL (if held) otherwise succession certificate is required
from the District Judge under Indian Succession Act 1925.
CHECK LIST
- ACTIONS BY THE FAMILY IMMEDIATELY AFTER
PENSIONER'S ’s DEATH
1. Collect ‘Death Certificate’ (minimum 25 original copies) from
Corporation/competent authority.
2. Send original copy of death certificate with a simple covering
letter giving all service particulars (No; Rank; Name; Dates of recruitment,
marriage, retirement, death; Name and relationship of Next of Kin; ….. )
to the following:
a. Record Office and Service Headquarter
b. The Canteen Manager (CSD) with Canteen Card, if issued only in
husband’s name along with the application for issue of new card in your
name.
c. The Branch Manager of Your Bank (from where pension was being
paid.) asking them to commence family pension from the date of demise of your
husband. Indicate bank account number in the beginning of the
letter.
Note: The family pension is % 50% of husband’s pension. Please see
that the bank starts giving the family pension in 2 or 3 months time. If not,
ask the bank in writing and in person to credit correct pension amount. If you
fail to do this you will keep receiving your husband’s original pension and
when the Bank realizes its mistake, the bank will recover the additional amount
paid by them through heavy monthly installment.
3. Return following documents of your late husband as indicated
against each:
a. Armed Forces Identity Card: To the issuing authority.
b. Identity Card by Zila Sainik Welfare Org —Local District ZSWO
and apply for fresh card for yourself.
c. ECHS Card – To ECHS Regional Office if issued only in husband’s
name
4. Destroy the following cards immediately:
a Husband’s Credit / Debit Card
b Husband’s Driving License
c Husband’s PAN Card - After submission of his last Income Tax
Return after demise.
5. Inform nearest hospital/MH within prescribed time limit for
action if your husband has pledged to donate organs.
6. Please note that the FOLLOWING BENEFITS are payable to you:
a Pension at current rates with DA from next date of death of
husband by Bank.
b A one- time grant from ZSWO.
c One-time payment for funeral expenses from your CSD
Canteen.
d Monetary allowance if your husband was awarded gallantry
award.
e Two pensions with effect from 24 Sep 12 or from next day of
death of husband in case he was drawing two pensions , one from Armed forces
and second from other Govt. Dept/ PSU/ Ministry/ State Govt./ Ordnance
Factory/ Bank etc .For further details contact ESM Org for help.
f Full income tax exemption for entire pension amount under I T
Act, if your husband was a recipient of a gallantry award.
7. Submit declaration of savings under Section 80C in April every
year to your bank (in their Format) to avoid excess recovery of income
tax.
8. Never put your signature on a blank paper or other documents.
Sign the document only when you have read and/or understood its implication
after signing.
9. Make a will well in time for distribution of wealth and
property.
10. Inform Records/ Service Headquarter whenever you change your
permanent address from earlier recorded address.
Notes:
• Your disabled child who is medically unfit to earn his/her own
livelihood, unmarried daughters including widowed and divorced whose
consolidated income is not more than Min Pension + DA are eligible for family
pension after you. Please refer to the detailed post in this regard on this
blog site.
• Your family pension will continue even if you re-marry.
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WE SOLICIT YOUR COMMENTS AND OBSERVATIONS ON
THIS POST
Dear Veterans,
1. We at Signals-Family
Portal are ordinary people in various matters concerning serving and Retired
Govt Personnel, as such, do heavily bank upon inputs from our readers. Kindly
do add, comment and give your observations on this or any other post aimed at
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2. Kindly post these
under the comments, we will much appreciate your contribution in this regard.
3. In order to avoid
spam and unwarranted or mischievous posts, only such entries will get
published where the Person has given his RANK, NAME @ EMAIL ID at the end of
his/her text.
4. We will do our best
to post our response as quickly as possible after getting the facts vetted
from offrs, JCOs and men who are more knowledgeable on particular subject.
With best wishes
Sincerely yours,
Brig
Narinder Dhand (Veteran)
(Source : Signals Parivaar Blog)
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