ITR for deceased in subsequent year

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Rashi

23 Points Posted on 26 June 2023

Hello experts,

Need your guidance for ITR efiling for current year.

My father had passed away in FY2021-2022, and my mother had filed the return as legal heir.

He still had some savings account, FD interest and minor dividend of shares in FY 2022-23 which is reflected in his AIS.

Have below queries on this year ITR filing for the same:

1) How is my dad income supposed to be reported in ITR1 of my mother this year? Should it be added in my mom's FD and savings account interest and cumulative amount be reported ?

Or the income must be mentioned seperately in some other section?

2) Does the AIS of my dad needs to be intervened?

Thanks in advance.

Regards,

Rakhee

Replies (5)

Quick Summary

This discussion addresses the process of filing an Income Tax Return (ITR) for a deceased individual in the current financial year, after their passing in a previous one. The original poster's mother filed as the legal heir last year, but this year's income (from savings, FDs, and dividends) needs clarification. Queries focus on how to report the deceased's income on the legal heir's ITR and whether the deceased's AIS needs to be considered. Advice suggests filing a separate ITR for the deceased by the legal heir, rather than adding the income to the legal heir's own return.

Harshit Sarawgi

56 Points Posted on 26 June 2023

Legal Heir needs to file his ITR for F.Y. 2022-23 and discharge his tax liabilities.

Rashi

23 Points Posted on 29 June 2023

Thanks.

I do understand that legal heir (mom) is supposed to file ITR1, but I guess that is against her PAN as the interest income is post the demise of my father.

Could you please elaborate on the 2 points raised in my initial query which will help understand where to report it and if AIS is to be intervened.

Regards,

Rashi

Harshit Sarawgi

56 Points Posted on 29 June 2023

Until the bank account is closed, as per my view it is income in hands of deceased. Check AIS of deceased, these income will be reflected there. ITR of deceased to be filed by legal heir.

Mahesh Shah

1175 Points Posted on 30 June 2023

First of all legal heir has legal heir has to file application from income tax portal...online...to file return of deceased by legal heir
once this is done then legal heir has to file related itr ( as legal heir) seperately ( not to include deceased income in legal heir itr)
to file as legal heir one has to submit online application along with revelant documents ( as prescribed while filling online form) available under services tab of income tax portal

Aashok Kumar Sharma

Finance/Compliance Consultant

75870 Points Posted on 08 November 2026

Do you need to file for the deceased in later years?
• The deceased's ITR is needed only for the FY of death (income up to the date of death), and any earlier years pending.
• For subsequent years (FY 2022-23 onwards), income from the deceased's assets (interest, rent) belongs to the legal heirs or the estate. If assets were distributed, each heir reports their share in their own ITR.
• If the estate is undistributed (assets held by the executor or administrator), the executor files the estate's ITR (as AOP or as an individual's estate, Sec 168), using the deceased's PAN (the estate PAN can be the same, or a new PAN for the estate).
• Banks may continue TDS under the deceased's PAN. Ask them to update to the heirs' PANs after transmission.