IT return of deceased person

first of, one needs to examine whether taxable income or below the tax limits for a particular AY, secondly if there is taxable income, legal heir shall file return of income for deceased person (on behalf of deceased person) under legal heir capacity and if any tax payable shall be paid before filing return of income and aldo file the return.

from second financial year, the income viz. half of pension amount will be the income of the legal heir, which again requires taxable or not incedent, if it is taxable, now the legal heir (in this case wife) is liable to pay tax and file her personal ITR.