{"id":1767,"date":"2025-03-28T16:22:06","date_gmt":"2025-03-28T10:52:06","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1767"},"modified":"2025-06-26T15:55:43","modified_gmt":"2025-06-26T10:25:43","slug":"itr-filing-for-deceased-person","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/","title":{"rendered":"ITR Filing for Deceased Person: Legal Heir\u2019s Role &amp; Responsibilities"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/ITR-Filing-for-Deceased-Person-1024x538.png\" alt=\"\" class=\"wp-image-1768\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/ITR-Filing-for-Deceased-Person-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/ITR-Filing-for-Deceased-Person-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/ITR-Filing-for-Deceased-Person-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/ITR-Filing-for-Deceased-Person.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>When a taxpayer passes away, their legal heir or representative is responsible for filing their ITR as the income earned up to the date of death must still be reported and settle tax liabilities. The IT Department allows legal heirs to access and manage the deceased\u2019s e-filing account after approval.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Is_It_Necessary_To_File_ITR_Of_Deceased_Person\" >Is It Necessary To File ITR Of Deceased Person?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Who_Is_Authorized_To_File_ITR_Of_Deceased_Person\" >Who Is Authorized To File ITR Of Deceased Person?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#How_To_Register_As_Legal_Heir_Of_Deceased\" >How To Register As Legal Heir Of Deceased?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Filing_Procedure\" >Filing Procedure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Appropriate_ITR_Form\" >Appropriate ITR Form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Tax_Liability_of_the_Legal_Heir\" >Tax Liability of the Legal Heir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Can_Legal_Heir_Claim_Refund\" >Can Legal Heir Claim Refund?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#For_Example\" >For Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#Who_Should_File_If_There_Are_Multiple_Heirs\" >Who Should File If There Are Multiple Heirs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/itr-filing-for-deceased-person\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_It_Necessary_To_File_ITR_Of_Deceased_Person\"><\/span>Is It Necessary To File ITR Of Deceased Person?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes, its required if the assessee&#8217;s taxable income exceeds the <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-slab\/\">exemption limit<\/a><\/strong> based on their age.<\/p>\n\n\n\n<p>It becomes also mandatory even if income is zero but high-value transactions exist.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Is_Authorized_To_File_ITR_Of_Deceased_Person\"><\/span>Who Is Authorized To File ITR Of Deceased Person?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A legal heir or representative must file the ITR on behalf of the deceased person.<\/p>\n\n\n\n<p>Here,<\/p>\n\n\n\n<p>Legal representative means a person in law who represents the estate of the deceased and<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>includes any person who intermeddles with the estate of the deceased and where a party sues or sued in representative character.<\/li>\n\n\n\n<li>the person on whom the estate devolves on the death of the party so suing or sued.<\/li>\n<\/ul>\n\n\n\n<p>Legal heir must register on the Income Tax Portal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Register_As_Legal_Heir_Of_Deceased\"><\/span>How To Register As Legal Heir Of Deceased?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Login to income tax portal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Go to Authorized Partner and select &#8220;Register as Representative Assessee&#8221;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Create a new request.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select the Category of assessee to whom you want to represent &#8220;Deceased (legal heir)&#8221;.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Details to be provided<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>PAN of the deceased.<\/li>\n\n\n\n<li>Copy of Death Certificate.<\/li>\n\n\n\n<li>Reason of Registration.<\/li>\n\n\n\n<li>PAN and ID proof of the legal heir.<\/li>\n\n\n\n<li>Supporting document for legal heir status.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Click on the \u2018Continue\u2019 and \u2018Verify the Request\u2019 button by entering the OTP received on your mobile number and email ID of the legal heir registered on e-filing portal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Once the request has been submitted successfully, it will be processed by IT Department within 7 days.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Click on View Request to view the request.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>After approval, the legal heir is notified via email\/SMS and can log in to the e-filing portal, switch to &#8220;Representative Assessee&#8221; in the profile section, and file the ITR.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_Procedure\"><\/span>Filing Procedure<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Taxpayer can switch from Self to Legal Heir in the profile section to manage the deceased\u2019s tax matters.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Appropriate_ITR_Form\"><\/span>Appropriate ITR Form<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ITR-1:<\/strong> Salaried and other sources.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ITR-2:<\/strong> Income from Salary, Other Income, Rental Income, Capital Gains.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ITR-3:<\/strong> ITR2 Incomes + Business Income.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ITR-4: <\/strong>Presumptive incomes.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Liability_of_the_Legal_Heir\"><\/span>Tax Liability of the Legal Heir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As per section 159(6), legal heir is liable to pay taxes only up to the value of the deceased\u2019s estate.<\/p>\n\n\n\n<p>This responsibility is also subject to the rules outlined in sub-sections (4) and (5) of the same section. Essentially, the legal representative isn&#8217;t personally liable beyond what the estate&#8217;s assets can pay.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_Legal_Heir_Claim_Refund\"><\/span>Can Legal Heir Claim Refund?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes, Legal heir can claim a refund while filing the ITR.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Example\"><\/span>For Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If TDS was deducted on the deceased&#8217;s income which is visible in Form 26AS, the legal heir can claim this credit while filing the ITR.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Should_File_If_There_Are_Multiple_Heirs\"><\/span>Who Should File If There Are Multiple Heirs?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Only one heir can file the ITR. Heirs must be decide who will take the responsibility.<\/p>\n\n\n\n<p>If ITR not filed on time and the deceased had taxable income, the legal heir may face penalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1743157451466\"><strong class=\"schema-faq-question\">Which income should be reported by the legal heir for the deceased?<\/strong> <p class=\"schema-faq-answer\">The legal heir first have to calculate and report the deceased\u2019s income from the start of the financial year until the date of death, using bank statements, investments, or other records if exact income is unknown.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1743157467236\"><strong class=\"schema-faq-question\">What happens to income earned after the date of death?<\/strong> <p class=\"schema-faq-answer\">Any income from inherited assets after the date of death is taxable in the hands of the legal heir and must be included in the legal heir\u2019s own ITR.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1743157545747\"><strong class=\"schema-faq-question\">What if the registration request is rejected?<\/strong> <p class=\"schema-faq-answer\">The legal heir will receives a notification with reasons. They must rectify the issues and resubmit the request.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>When a taxpayer passes away, their legal heir or representative is responsible for filing their ITR as the income earned [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1768,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>ITR Filing for Deceased Person: Legal Heir\u2019s Role &amp; 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