Tax of deseased person

Exemptions will be available to the deceased as same in the case of alive assessee. No extra benefit is allowed for that case as asked. 

The only difference in filing return one self and by legal assessee is that in case of alive assessee, he himself or through person authorised by him files Income Tax Return whereas in case of deceased assessee liability to file return and pay taxes is either on legal representative or executor. Process of tax calculation, filing returns remains the same.

Cheers.

Can his legal heir buy 80c ELSS for the deceased assessee to save tax.