Roi of deceased assessee

The status will continue to be of an Individual and not AOP.

In that case, can two returns be e-filed, one till the death of assessee and second from the death of assessee till 31 March?  There is no facility to do so if to e-file the return.  Isn't it a clear indication that ROI for the period from the date of death till 31 March is to be filed under status AOP (of course by changing the status of PAN or obtaining new PAN) and not Individual?

ROI to be filed in the name of Deceased Assessee signed by his/her legal heir.

Thereafter, if thorugh any WILL, ESTATE of deceased is created & has to be discharged as per the WILL, then new entity should be created. i.e. ESTATE should apply for PAN under AOP/BOI & file ESTATE's ROI instead of deceased Individual.

What if no such 'Estate' is created and ROI is to be physically filed / e-filed?  Basically, if no such Estate is created then is there any requirement of filing such two difference ROI?  Won't one single return for the whole year (as usual) do?  What Act says or what is the practice, for that matter?

Thanks for the replies received and Thanks in advance for all replies that I would receive in this regard.

ROI to be filed in the name of Deceased Assessee signed by his/her legal heir.