Can a foreign-citizen son without PAN or Aadhaar act as legal representative on India’s income tax e-filing portal?

Tax Filing in 2025

• Your son must obtain an Indian PAN to register as a legal representative.
• Aadhaar is not mandatory for registration; PAN suffices for the e-filing portal.
• A notarised affidavit can help establish his credentials as sole legal heir.

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Wondering if your foreign-citizen son, without an Indian PAN or Aadhaar, can register as a legal representative on the Indian Income Tax e-filing portal for the purpose of filing your final ITR, and also become acceptable for legal heir documentation.

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I am a 75-year-old resident of India. My only child and legal heir is my son, who is a foreign citizen residing abroad with his family. He does not possess an Indian PAN or Aadhaar; his identification documents have been issued by a foreign government (such as a passport and driving licence).

My query is regarding the procedure by which my son would be able to register as a legal representative (LR) on the Indian Income Tax e-filing portal after my demise, so that he may file my final Income Tax Return. The portal appears to require the LR’s PAN and Aadhaar details for registration. Additionally, I would like to know whether my son can submit an indemnity bond or a notarised document to establish that he is the sole legal heir to my estate.

Expert’s advice: After a person’s death, the legal heirs are required to file the deceased’s Income Tax Return (ITR) for the period from 1 April up to the date of death. For this purpose, one of the legal heirs must register as the legal representative of the deceased on the Income Tax e-filing portal.

Registration as a legal representative is permitted only for individuals who hold a PAN. Accordingly, the person must first register as a user on the Income Tax portal. Any individual, including a foreign citizen, is eligible to apply for a PAN in India.

Based on the current registration process, possession of an Aadhaar card is not mandatory. Therefore, your son may apply for a PAN, register on the e-filing portal, and thereafter register as a legal representative to file the ITR after your demise.

Non-residents are not eligible to apply for an Aadhaar card and are also not required to link Aadhaar with PAN. Holding a PAN does not automatically require filing an ITR. A notarised affidavit would be useful in establishing his credentials while registering as a legal representative.