17 June 2014
Sagar if Assessee is dead then his/her legal heir will file the return for that financial year(the year of death). And if any business is associated with the assesse then his legal heir will continue that business n do all the legal proceedings.
And if no Legal heir is there or if the legal heir do not wana file return of the deceased(after filing the year of death income) then he can file the return by adding Estate before the name of assessee in the ITR.
But the year in which death is occurred that year return is must.
17 June 2014
return of deceased individual to be file by legal heir .now you can intimate to income tax deptt with death certificate of individual by legal heir . if notice issue by ITO then you can file the return against this notice.