Filing Income Tax Return for the Deceased Person

Filing Income Tax Returns is mandatory for every person whose income exceeds Basic Exemption limit. It is even mandatory that the 'Deceased Person' ITR should be filed for the year in which he / she died. The responsibility of filing returns for the deceased person depends on the Legal Heir. Know more on How to Register, required Documents, ITR Filing Process for the Deceased

While this document covers 'how to file ITR for deceased', refer Tax Implications for a Deceased Person.

How to file Income Tax Return for the Deceased Persons?

This document covers

Register as Legal Heir of Deceased Taxpayer
Documents eligible for Legal Heir Certificate
Filing ITR for Deceased after registration of Legal Heir

1. Register as Legal Heir of Deceased Taxpayer

The Legal Heir needs to follow the below steps to register as Legal Heir.

Login to https://www.incometax.gov.in/iec
Go to Authorized Partners >>Register as Authorized Representative.
Click on Lets Get Started
Click on Create New Request
Select Category of assessee who you want to represent from the below dropdown
1. As Court of Wards
2. Deceased (Legal Heir)
3. Lunatic or Idiot
4. Mentally Incapacitated
5. Minor/Oral Trust
6. Agent of Non Resident
7. Trust in Writing
Enter the details of the Deceased Person or above persons i.e., PAN, Date of Death, Reason for Registration
Enter the Bank Name, Account Number, IFSC Code and Account Type (Savings/Current) of the Legal heir
Upload the following documents.
1. Copy of PAN of Deceased
2. Copy of PAN of Legal Heir
3. Copy of Death Certificate
4. Copy of Legal heir as per the norms.
5. Copy of order passed in the name of deceased (It is mandatory only if reason for registration is Filing an appeal against an order passed in the name of deceased)
6. Copy of order/notice (It is mandatory only if the reason for registration is Filing of return of income/form of period in which deceased was alive through condonation request (or) A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased)
Click on Submit. A Success message will be displayed confirming the submission of a request to register as Legal heir.

Note 1 : Request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request

Note 2 : The reasons for Registration needs to be selected from the below drop down

Filing of an appeal against an order passed in the name of deceased
Submit service request such as refund re-issue/rectiﬁcation etc of proceedings concluded in the name of deceased
Filing of return of income/form of period in which deceased was alive through condonation request
A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased
Others

2. Documents eligible for Legal Heir Certificate

Following are the documents that will be accepted as Legal Heir certificate

The Legal Heir Certificate issued by Court of Law.
The Legal Heir Certificate issued by Local Revenue Authorities
The Surviving Family members certificate issued by the Local Revenue Authorities
The Registered Will
The Family pension certificate issued by State/Central Govt

3. Filing ITR for Deceased after registration of Legal Heir.

Once the Legal Heir registration is done, Legal Heir needs to login to his Income Tax e filing portal.
After Login, Select as Representative of Deceased (Legal heir)
Go to e file, Click on Income Tax Return and select the Assessment Year, ITR form and Submission Mode and upload the XML
After uploading XML, do the E verification through Aadhaar OTP or through Bank or Net banking or Digital Signature.