Tuesday, June 25, 2019


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.

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.
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.
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.
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.
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. 
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 BanksHowever, 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  othe subject cabe  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 alcredit  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 ifuture . 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 locamunicipal authority. It is essential to know that mutation only helps in updating the records of thegovernment and in no way confirms ownershipHowever it is an essential step in cementing your ownership on the houseIn 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. Howeverthe 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 simple and permitted procedure, which assumes importance in light of theprogressivelincreased 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 otherwisethe RTO may insist upon affidavits from all the legal heirs renouncing their  claims. The documents which will be required for effecting transfer of the cato NOK on succession are as under :-
a)       Form  31 -Application  for  transfer  of  ownershi i the  name  of  th person succeeding to thepossession of the vehicle.
b)       OriginaRegistration  Certificate
c)       Originacopy of the Death Certificate.
d)     Probate  or Affidavit from  all legal  heirs  relinquishing thei 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 dealingsare 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 a"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   wilneed  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 itransferred 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. Thuthese 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 paiis 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 obtaiprofessional assistance in the eventuality that a Return hasto be filed under such circumstances.
(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.

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. 

Name. Mrs ..... W/O IC ..........
Tele No.                                                                                                      Date

        The Manager
         Name of Bank Address

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.

                    ***************** *************** **************** ****


              House No.              
              Tele No     , Mob
             File No.                                                                                           Date
Chairman,Army Group Insurance Fund
AGIF House,
Rao Tularam  Marg,
NEW DELHI  - 110010
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


                ************* ************ ************ *********************

               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

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,

( 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

***************** ***************** *************** ******************


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.


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.   
• 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. 


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 improving the posted contents for the benefit of the veterans community.
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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