Rent payable & ITR filing after death of Joint Holder (Wife)
This query is : Resolved
03 April 2022
Dear Sir,
I would like to have clarification about Rent payable for the use of premises by husband. The premises which is in the name of mother & wife was used by husband and has been paying Rent in proportion of share of property to both wife and mother
Now in last year wife expired and the share of wife in property was transferred to husband by virtue of probate obtained in the month of March 2022
In every year March, Husband pays rent to both wife and mother for the entire year but considering the above scenario, whether the rent is payable?
I have doubt because probate order came in the month of March 2022 wherein wife was expired in the month April 2021.
Do entries to be passed in accordance with probate and No Income Tax return be filed in case of wife ?
or Income Tax return be filed for last time wherein husband will be representative Assessee ?
Please help
Regards
Tribhuvan
I would like to have clarification about Rent payable for the use of premises by husband. The premises which is in the name of mother & wife was used by husband and has been paying Rent in proportion of share of property to both wife and mother
Now in last year wife expired and the share of wife in property was transferred to husband by virtue of probate obtained in the month of March 2022
In every year March, Husband pays rent to both wife and mother for the entire year but considering the above scenario, whether the rent is payable?
I have doubt because probate order came in the month of March 2022 wherein wife was expired in the month April 2021.
Do entries to be passed in accordance with probate and No Income Tax return be filed in case of wife ?
or Income Tax return be filed for last time wherein husband will be representative Assessee ?
Please help
Regards
Tribhuvan
03 April 2022
In view of death in April 2021 no ITR need to be filed.
03 April 2022
Thanks for the reply
But Sir, Probate received in the Month of March 2022, all yearly transactions are executed under the deceased PAN
Husband has occupied premises for the whole year and he cannot go beyond law i.e. he cannot assign him title of Property as Owner in abscense of Probate and liable to pay Rent as well as liable for deduction and deposit of applicable TDS under Deceased PAN
This is my main doubt before moving further
Please elaborate with relevant sections/rules for filing of ITR of Deceased assessee.
Many Thanks
Regards
Tribhuvan
But Sir, Probate received in the Month of March 2022, all yearly transactions are executed under the deceased PAN
Husband has occupied premises for the whole year and he cannot go beyond law i.e. he cannot assign him title of Property as Owner in abscense of Probate and liable to pay Rent as well as liable for deduction and deposit of applicable TDS under Deceased PAN
This is my main doubt before moving further
Please elaborate with relevant sections/rules for filing of ITR of Deceased assessee.
Many Thanks
Regards
Tribhuvan
21 July 2025
This is a very thoughtful and well-structured query, and you're absolutely right to be cautious. Let's walk through the situation step-by-step and clarify the legal and tax treatment of:
Rent payments to deceased wife’s share
Filing of her final Income Tax Return (ITR)
TDS obligations
Effect of probate and timing
✅ Situation Summary
Property jointly owned by wife and mother.
Husband pays rent in proportion to both owners.
Wife passed away in April 2021.
Probate obtained in March 2022, transferring wife’s share to husband.
Husband continues to occupy the premises during FY 2021–22.
Rent for entire year was paid under deceased wife’s PAN.
Query: Is rent payable after wife’s death? Should ITR be filed under her PAN? What about TDS?
✅ 1. Is Rent Payable After Wife’s Death?
Yes — technically rent is payable until the legal title is transferred.
As per law, after death of a property co-owner, legal heirs inherit the property, but ownership transfer is recognized only after obtaining a legal order like probate.
So from:
April 2021 to March 2022, even though the wife was deceased:
Husband does not yet own her share of the property (until probate).
He cannot treat himself as owner, so rent is payable on that share.
Hence, continuing to pay rent under her PAN (or her estate) is correct.
✅ 2. Who Should File the Deceased Wife’s ITR?
You must file the final Income Tax Return of the wife for the FY 2021–22 (AY 2022–23), as a legal representative assessee (u/s 159).
▶ Section 159 of the Income Tax Act:
Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay.
So:
The husband, as legal heir, must file ITR on behalf of deceased wife.
Include rent income received post-death until probate.
TDS, if deducted under her PAN, must match with Form 26AS.
✅ 3. Treatment of Rent & TDS
Since rent was paid and TDS deducted under her PAN:
It’s correct to show rent income in her ITR.
Declare rental income for entire FY 2021–22 in her final ITR.
TDS deducted under her PAN will automatically reflect in her Form 26AS.
This aligns with the position you stated:
"Husband cannot go beyond law i.e. he cannot assign him title of Property as Owner in absence of Probate..."
✔ You're absolutely right — the rent is rightly continued until probate was obtained.
✅ 4. Do Not Skip Filing Her ITR
The advice given earlier — "no ITR to be filed due to death in April 2021" — is incorrect.
Even though she passed away in April 2021:
She continued to earn income (rental) post-death (in name of her estate).
TDS was also deducted under her PAN.
Therefore, ITR must be filed by legal heir (husband) under Section 159.
Rent payments to deceased wife’s share
Filing of her final Income Tax Return (ITR)
TDS obligations
Effect of probate and timing
✅ Situation Summary
Property jointly owned by wife and mother.
Husband pays rent in proportion to both owners.
Wife passed away in April 2021.
Probate obtained in March 2022, transferring wife’s share to husband.
Husband continues to occupy the premises during FY 2021–22.
Rent for entire year was paid under deceased wife’s PAN.
Query: Is rent payable after wife’s death? Should ITR be filed under her PAN? What about TDS?
✅ 1. Is Rent Payable After Wife’s Death?
Yes — technically rent is payable until the legal title is transferred.
As per law, after death of a property co-owner, legal heirs inherit the property, but ownership transfer is recognized only after obtaining a legal order like probate.
So from:
April 2021 to March 2022, even though the wife was deceased:
Husband does not yet own her share of the property (until probate).
He cannot treat himself as owner, so rent is payable on that share.
Hence, continuing to pay rent under her PAN (or her estate) is correct.
✅ 2. Who Should File the Deceased Wife’s ITR?
You must file the final Income Tax Return of the wife for the FY 2021–22 (AY 2022–23), as a legal representative assessee (u/s 159).
▶ Section 159 of the Income Tax Act:
Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay.
So:
The husband, as legal heir, must file ITR on behalf of deceased wife.
Include rent income received post-death until probate.
TDS, if deducted under her PAN, must match with Form 26AS.
✅ 3. Treatment of Rent & TDS
Since rent was paid and TDS deducted under her PAN:
It’s correct to show rent income in her ITR.
Declare rental income for entire FY 2021–22 in her final ITR.
TDS deducted under her PAN will automatically reflect in her Form 26AS.
This aligns with the position you stated:
"Husband cannot go beyond law i.e. he cannot assign him title of Property as Owner in absence of Probate..."
✔ You're absolutely right — the rent is rightly continued until probate was obtained.
✅ 4. Do Not Skip Filing Her ITR
The advice given earlier — "no ITR to be filed due to death in April 2021" — is incorrect.
Even though she passed away in April 2021:
She continued to earn income (rental) post-death (in name of her estate).
TDS was also deducted under her PAN.
Therefore, ITR must be filed by legal heir (husband) under Section 159.
Message likes :
1 times
22 July 2025
Thanks Mr Sharma
Thoroughly Explained
the return was filed in similar manner prescribed by you
These kind of replies help various followers as well as tax professionals of caclubindia to be cautious to avoid negligible issues by scrolling into depth of any such issues
Thanks a lot
Regards
Tribhuvan
Thoroughly Explained
the return was filed in similar manner prescribed by you
These kind of replies help various followers as well as tax professionals of caclubindia to be cautious to avoid negligible issues by scrolling into depth of any such issues
Thanks a lot
Regards
Tribhuvan
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