ITR after the demise of an individual

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Quick Summary

If your spouse has passed away, you'll need to file their Income Tax Return for the income earned up to their date of death. Any capital received by legal heirs from sources like banks or insurance policies is generally tax-exempt and doesn't need to be declared on your personal ITR. However, it's wise to keep records of these receipts, such as bank statements, as potential proof for the Income Tax Department.

Vasudha

Vasudha (Querist)

20 June 2025 My husband passed away in December 2024. As his spouse, I will be acting as his legal representative to file his Income Tax Return for the financial year 2024–25, based on the income he earned up to the date of his passing.
As nominees, my son, my in-laws, and I have received certain amounts from the bank, insurance policies, and other sources. I would like to understand:
Are we required to report these receipts in our respective Income Tax Returns?
If yes, could you please clarify the applicable section under which this income should be declared?
Are we required to submit any supporting documents for these receipts?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

20 June 2025 As legal representative you are required to declare the deceased earned till December 2024.
The capital received by the legal heirs is tax exempt and is not required to be declared in ITR. Keep records of the amount received by the legal heirs with bank statements, as proof in case of any query by ITD.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

27 September 2025 Good luck..

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