A Legal Heir Certificate (also known as Varisu Certificate) is issued to establish the relationship between a deceased person and their legal heir. It is essential for claiming the deceased's assets, such as property, provident fund, pension, insurance, and other government or employment benefits.
In cases where no nominee has been declared, this certificate becomes mandatory. Banks, private firms, and government departments often require it to process the transfer of balances, shares, or investments. You can easily track the legal heir certificate status both online and offline, with online tracking being the more convenient option.
Benefits of Legal Heir Certificate
Zero Dependency on a Will: In the absence of a will, the property of the deceased will be partitioned between his/her successors in accordance with the Legal Heir Certificate.
Verification of Sales Deed: As per the latest amendment to the Registration Act, the Legal Heir Certificate has to be attached to a sales deed at the time of purchase.
Claim Over Benefits: A Legal Certificate can be used to claim P.F., gratuity, and other employee benefits of the deceased.
Claim over Insurance Benefits: A Legal Certificate can be used to claim a deceased person’s insurance policy benefits.
Inheritance of Bank Balance: A Legal Certificate can be used to inherit a deceased person’s bank balance.
Checklist for Obtaining a Legal Heirship Certificate
The applicant must be a rightful legal heir as recognized under applicable inheritance laws.
A valid death certificate of the deceased individual is mandatory for submission.
Court fee stamps worth ₹2 should be attached to the application.
If there is any ongoing dispute regarding succession, the revenue officer is not permitted to issue the certificate.
The original copy of the death certificate must be presented for verification.
The application must be filled out in the prescribed format (e.g., Tamil Nadu Form REV 114).
A self-declaration affidavit must be executed on ₹20 non-judicial stamp paper and submitted along with the application.
How to Obtain a Legal Heir Certificate in India?
Visit the official website of the district court or revenue department where the deceased person resided or had their last legal record.
Navigate to the section related to “Legal Heir Certificate” services.
Fill in details in the application form like the deceased's name, date of death, your relationship to them, and names of other legal heirs.
Upload or attach all necessary supporting documents. Some platforms may ask for a nominal processing fee.
The application is reviewed by the relevant authority. If documents are in order, the legal heir certificate is issued.
The original certificate is delivered to the applicant’s address; a copy may also be sent to the local police station for records.
The process might take a few weeks depending on the verification steps involved.
To check the status online, visit the Registrar General’s website and use the ‘Search Status’ feature with your details.
Who Are Considered Legal Heirs?
As per Indian law, the following individuals are legally recognised as heirs and can apply for an official legal heir certificate online:
Spouse
Son
Daughter
Mother
Father
Types of Legal Heir Certificate
A legal heir certificate confirms a person's relationship with the deceased and serves as proof of succession. The types may differ based on jurisdiction and legal requirements:
Succession Certificate: Issued by a civil court to legal heirs, allowing them to collect dues, debts, and securities in the name of the deceased.
Letter of Administration: Granted by a civil court to legal heirs, authorizing them to manage and claim the assets of the deceased if there is no will.
Probate: A legal process that certifies the deceased’s will and names the executor. The court issues a succession certificate to the executor to distribute assets.
Legal Heirship Certificate: Issued by local tax authorities in India, it identifies rightful heirs for insurance, pension, or government benefits.
Certificate of Inheritance: Granted by the court, this allows legal heirs to claim property and assets left by the deceased.
Class 1 Legal Heir Certificate
Given when a person dies intestate (without a will). Issued by revenue authorities, it helps legal heirs claim the deceased's property and benefits.
Spouse
Son
Daughter
Mother
Class 2 Legal Heir Certificate
Issued if there are no Class 1 heirs. Issued by the local revenue department.
Widow/Widower
Grandchildren through son or daughter
Grandparents
Siblings
Legal Heir Certificate vs. Succession Certificate
Purpose: Legal Heir Certificate – prove heirs; Succession Certificate – identify successor for assets/debts.
Applicability: Legal Heir – benefits & liabilities; Succession – transfer property or settle debts.
For Property Transfer: Legal Heir – not valid; Succession – mandatory.
For Debt Settlement: Legal Heir – not allowed; Succession – required.
Public Record: Legal Heir – not public; Succession – part of public record.
How to Add a Legal Heir to File ITR?
Visit the Income Tax e-filing portal.
Log in or register with your credentials.
Go to ‘My Account’ > ‘New Request’ > ‘Register Yourself on behalf of another person’.
Choose ‘Estate of Deceased’ in category.
Enter deceased's PAN, estate name, and date of death.
Prepare and upload a ZIP file with:
Self-attested PAN (legal heir)
PAN of deceased
Death certificate
Legal heir certificate or notarized affidavit
Submit the request to the e-Filing Administrator.
How to Apply for Legal Heir Certificate?
Obtain application form from Revenue Office or online (Form REV 114). Cost: ₹60.
Attach required documents to the application.
Submit to the appropriate revenue authority (usually VAO).
VAO acknowledges with seal or digital signature.
Revenue Inspector conducts inquiry and local inspection.
Application is sent to the Tahsildar for approval.
Certificate is issued 16 days after final approval.
Legal Heir Certificate Format
A legal heir certificate confirms a person’s relationship with the deceased and is used to claim benefits. The format varies by state, but includes:
Applicant’s name and address
Deceased person’s name and date of death
Relationship between them
Documents Required For Legal Heir Certificate
Self-undertaking – Affidavit notarised
ID proof – Aadhaar, Voter ID, etc.
Residence proof – Utility bill, ration card
DOB proof – Birth certificate, Aadhaar
Death certificate of deceased
Deceased’s residence proof
How to File ITR for the Deceased by Legal Heir?
Register as Legal Heir: Use e-filing portal → Register as Legal Heir → Submit documents (death certificate, PAN, heir certificate).
Documents: PANs, Death certificate, Legal heir proof, Income documents.
Select ITR Form: Choose ITR-1, ITR-2, or ITR-3 based on income.
Compile Income: Report all income and deductions.
File ITR: Fill form, attach docs, verify and submit before due date.
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FAQ's on Apply for Legal Heir Certificate
Yes, a second wife is considered a legal heir if the marriage is legally valid. She and her children (if any) have a rightful claim to the deceased husband's property.
You can request a duplicate copy from the office that issued the original certificate by submitting an application along with ID and reference details of the original certificate.
The property is distributed among Class I legal heirs, such as parents and siblings, based on the succession laws applicable to the deceased’s religion.
As a legal heir, you still have rights over the property, even if your name is not on the ownership documents. You can claim your share by obtaining a legal heir certificate.
Local revenue authorities such as the Tahsildar, Village Administrative Officer (VAO), or Revenue Inspector issue legal heir certificates.
No, the legal heir certificate issued in India is generally not valid internationally unless recognised or endorsed by the concerned foreign authority.
The estate is divided equally among Class I legal heirs, which include the spouse, son, daughter, and mother as per the Hindu Succession Act (if applicable).
Yes, under current Indian law, a married daughter has equal rights in the father's property, just like a son.
Yes, a father can gift or will his self-acquired property to any one child. However, ancestral property must be divided equally among all legal heirs.
You can apply for a duplicate by submitting a written application with supporting documents to the issuing authority.
The cost is usually nominal, around ₹60 if applied at local offices. Some states may charge additional service or facilitation fees.
Yes, many states offer online services for applying and downloading the legal heir certificate through their official revenue portals.
You need to file a petition in the district or civil court with documents like the death certificate and ID proofs. The court issues it after a legal process and verification.
A legal heir certificate does not have an expiry date and remains valid unless revoked due to disputes or changes in succession status.
As per the Income Tax Laws of India, the income tax returns of a deceased person must be filed separately for the financial year in which the death occurred. For Assessment Years 2025–26 and 2026–27, the legal heir is responsible for filing the ITR on behalf of the deceased. Although the legal heir inherits the income or assets, they cannot merge the deceased’s income with their own. The deceased's ITR must be filed separately under their PAN for the relevant financial year.