ITR for deceased in subsequent year

ITR 353 views 4 replies

Rashi

3 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 (4)

Harshit Sarawgi

62 Points Posted on 26 June 2023

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

Rashi

3 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

62 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.

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