How to File a Deceased Person’s Income Tax Return in India

Introduction

The income tax return filing season is here! For the financial year 2023-24, the deadline for individuals is July 31, 2024. While we usually talk about living individuals, there’s an important exception: the Income Tax Act requires that a deceased person’s tax return be filed. You might wonder how that’s possible—this responsibility falls on the legal heir. By law, a legal heir must file the income tax return on behalf of the deceased. In this article, we’ll guide you through the process of filing an income tax return for a deceased person in India.

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Who Can File the ITR for a Deceased Person?

As mentioned, only the legal heir can file the income tax return (ITR) for a deceased person, covering income earned up to the date of death. The legal heir must register as a representative assessee on the income tax e-filing portal and ensure that both their own PAN and the deceased’s PAN are linked to the system.

Who is a Legal Heir?

A legal heir is a person recognized under the law to inherit the assets of a deceased individual. To prove legal heirship, one can use any of the following documents:

Certificate of Legal Heirship (Court-issued): Confirms legal heirs of the deceased.
Certificate of Legal Heirship (Revenue Authority-issued): Recognizes legal heirs.
Certificate by Local Revenue Officials: Lists surviving family members.
Registered Will: A legally documented and registered will specifying asset distribution.
Family Pension Certificate: Proof of legal heirship for pension claims.
Certificate of Surviving Family Members: Issued by local authorities, often requiring translation into English or Hindi and notarization.

Registering as a Legal Heir on the E-filing Portal

To file the deceased person’s ITR, the legal heir must register on the Income Tax e-filing portal. This registration gives the authority to manage the deceased’s tax matters.

Steps to Register as a Legal Heir:

Visit the Income Tax e-filing portal and log in.
Navigate to ‘Authorised Partners’ > ‘Register as Representative’ and click ‘Let’s Get Started’.
Click ‘Create New Request’.
Select the appropriate category and fill in the deceased’s PAN, date of death, and reason for registration (specify ‘Representative Assessee’).
Upload required documents: Legal Heir Certificate, Death Certificate, and any additional documents specified.
Click ‘Proceed’, then ‘Verify Request’.
Submit the request. You will receive an acknowledgment from the portal.

Approval Process

Verification: The e-filing administrator reviews the documents and information.
Approval: Grants the legal heir full access to the deceased’s account for filing ITR.
Rejection: A notification will explain the reason; the legal heir must rectify issues and resubmit.

Once approved, the legal heir can access the account by switching the status from ‘Self’ to ‘As a Legal Heir or Representative’.

Important Tips:

Ensure documents are clear and correctly uploaded.
Monitor portal notifications for updates.
Familiarize yourself with portal functionalities to manage tax matters efficiently.

Documents Required to File ITR for a Deceased Person

Death Certificate of the deceased
PAN Card of the deceased
Self-attested PAN copy of the legal heir
Legal Heir Certificate
Any applicable court orders

Note: The combined size of the uploaded zip file should not exceed 5 MB.

Filing ITR as a Legal Heir

Once registered, the legal heir can file the ITR for the deceased. The process is similar to filing for a living individual.

Steps to File ITR:

Log in to the e-filing portal.
Select the assessment year for the deceased’s income.
Fill in the ITR form using the deceased’s details up to the date of death.
Enter legal heir details in the form as a representative.
Submit the ITR.

E-Verification of ITR

Aadhaar OTP: If linked to PAN, use OTP sent to the registered mobile number.
Net Banking: Verify via net banking linked to the legal heir.
EVC Through Bank Account: Generate an Electronic Verification Code (EVC).

Physical Verification:

Sign the ITR-V form and send it to the Central Processing Centre (CPC), Bengaluru within 120 days of filing.

Income Tax Department – CPC, Post Box No. 1, Electronic City Post Office, Bengaluru - 560100, Karnataka, India

Calculating Income for Filing

As a legal heir, file the return for income earned by the deceased from the start of the year until the date of death. Income earned after the date of death is taxable in the hands of the legal heir.

Aspect	Deceased’s Income (Until Date of Death)	Legal Heir’s Income (After Date of Death)
Income Inclusion	Income till date of death	Income from inherited assets after death
Tax Return	Filed on behalf of deceased	Included in legal heir’s ITR
Taxable In	Deceased	Legal heir
Filing Procedure	Standard ITR process	Included in heir’s ITR
Purpose	Settle deceased’s tax dues	Report and pay tax on inherited income
Key Consideration	Accurately calculate income till death	Include post-death income correctly

Example:

Mr. Rajesh Kumar earned:

Rent: ₹70,000/month
Interest: ₹25,000/month

He passed away on 15th August. His wife, Mrs. Kumar, is the legal heir.

Income till 15th Aug: Filed by Mrs. Kumar on behalf of Mr. Rajesh
- Rent: ₹3,50,000
- Interest: ₹1,00,000
Income after 15th Aug: Included in Mrs. Kumar’s income
- Rent: ₹4,90,000
- Interest: ₹1,75,000

Tax Liability of the Legal Heir

Responsible for paying taxes due on the deceased’s ITR.
Liability is limited to the inherited assets.
Not personally liable beyond the inherited estate.

Penalty or Demand:

Any penalties or fines due by the deceased can be charged to the legal heir but only up to the value of the inherited assets.

Consequences of Not Filing

Failure to file ITR on behalf of a deceased person may lead to the tax department initiating proceedings as if the deceased were alive. Liability remains limited to the value of inherited assets, and the heir cannot be forced to pay beyond this.

About the Author

Ravi

Ravi is a seasoned legal writer who breaks down complex laws into simple, practical insights. He helps entrepreneurs navigate their legal obligations with clarity, enabling them to build compliant and sustainable businesses with confidence.