Declaring Income of a deceased person

the assessee died during Jan, 2023. It is learnt that the portal will not allow to file ITR after one year, I.e. from Jan 2024. So there is no problem declaring Income for AY 2023-24.

For AY 2024-25, I.e., for the current FY year Income will have to be declared by the legal heirs. Whether it should be filed using legal heirs ID after registering as representative assessee? please guide.