Yes, the Income Tax Return (ITR) of a deceased person must be filed, if that person had taxable income up to the date of death.
The Income-tax Act, 1961 clearly requires that legal heirs or representatives take responsibility for filing it. Here’s a structured explanation:
Why should the ITR of a deceased person be filed?
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Legal compliance – The law does not exempt the deceased from tax liability; taxes are due till the date of death.
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Avoiding penalties/notices – If the ITR is not filed, the department may issue notices, levy penalties, or attach property.
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Claiming refunds – If excess TDS/advance tax was paid, filing ITR allows heirs to claim refunds.
Who should file the ITR?
The Legal Heir / Representative Assessee (usually a spouse, son/daughter, or nominee) is responsible.
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Section 159 of the Income-tax Act states that the legal representative assumes responsibility for filing returns, paying tax, interest, or penalties.
What is required to file?
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Death Certificate of the deceased.
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Legal Heir Certificate (can be obtained via:
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Certificate issued by court of law, or
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Certificate issued by local authority, or
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Surviving family members certificate, or
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Registered will, or
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Letter from the bank where nominee is registered).
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PAN of deceased and PAN of legal heir.
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Access on Income Tax Portal:
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The legal heir must register as a Legal Representative on the income tax e-filing portal.
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Upload death certificate + legal heir certificate.
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Once approved, the portal allows filing ITR on behalf of the deceased.
Which income to report?
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From 1st April of the financial year till the date of death → income of the deceased (salary, business, capital gains, etc.).
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After date of death → income from inherited assets is taxable in the hands of the legal heir/beneficiary (not in deceased’s return).
🔹 Due Date & Form
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The ITR form applicable depends on the nature of income (ITR-1, ITR-2, etc.).
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Due date is the same as for a living assessee (31st July/31st October, depending on audit requirements).