Death gratuity, leave encashment, GPF etc


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Query on filing ITR for death gratuity, leave encashment, and GPF of a deceased government employee. It was clarified that such income should be reported in the deceased person's ITR (filed by legal heir) if received or credited up to the date of death. Separate self ITR is required only for the legal heir's own income.

04 January 2026 Respected experts, after registering as legal heir in income tax site, after loging from PAN in which mode/whose ITR should all above thing be mentioned/filed?
1. As legal heir ITR.
2. Self ITR

04 January 2026 - For the deceased person’s income (up to date of death):
- You must file the deceased’s ITR using their PAN.
- You log in with your own PAN credentials (since you are registered as legal heir), but you select the option to file as legal heir.
- All income, deductions, and taxes pertaining to the deceased are reported here.
- The return is signed/submitted by you in the capacity of "Legal Heir."

04 January 2026 - For your own income (your salary/business/professional income, etc.):
- You file your self ITR separately, under your own PAN, in the normal way.
- This is independent of the deceased’s return.

When you register yourself as a legal heir on the Income Tax portal, you are essentially authorized to file the deceased person’s ITR on their behalf. This is distinct from your own ITR.

04 January 2026 Death gratuity, leave encashment, GPF etc is the deceased income after death or up to date of death? In which ITR it should be filed? Self ITR or Legal heir ITR

04 January 2026 Query not cleared plz

04 January 2026 If you wish to file return of the deceased person, select 1..
If you wish to file your own ITR select 2.

04 January 2026 Sir when I want to shown death gratuity, leave encashment and GPF of deceased govt employee in ITR? Which ITR should I select Self ITR or deceased person ITR

05 January 2026 if paid to the employee or credited to his account then select 'deceased person ITR.'


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