Income tax of deceased person

Sir with due respect I want to know that my husband was suffering with major heart attack for the asstt year 2018-19 and due to his illness he could not filed his return of income tax and received a notice from income tax department to show source of cash deposit in bank for Rs 70-00 Lac and in response to notice under section 148 he has filed his return under section 44 AD by showing profit more than 8% after that the case of the my husband was fixed for secrutiny under section 142(1) for 19/01/2022,but unfortunately on today i.e 15/01/2022 my husband has been expired.Now I want to know what can I do because none of the family members alongwith me not known about the business of my husband.He was the sole proprietorship of the firm.Please guide me Thanks.
Replies (6)
Quick Summary
This discussion addresses the situation of a deceased individual who failed to file their income tax return for the 2018-19 assessment year due to illness, and subsequently received a notice regarding cash deposits. Following their passing, the widow seeks guidance on how to proceed, particularly concerning a pending scrutiny assessment. Advice includes informing the Income Tax Officer (ITO) of the death with a death certificate, allowing the assessment to proceed based on the filed return under section 44AD, and the legal representative's role in fulfilling tax liabilities.

Whether he died in 2022 or 2023? 

You should have informed the ITO about his demise..

If ITR u/s. 44AD has already been filed, let ITO assessed the case based on the same.

Date of death 15/01/2023

Just inform in writing about his death, to ITO with a copy of death certificate.

Add the legal representative and file ITR
The legal representative must pay the liability.
Legal representative is just for signatory purposes only

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