Many times we face to this question and find difficulty as to how to file income tax return of deceased person. As such the death of the person is not certain, the income earned by person who has expired can still be subject to taxes.

According to the section 159 of the Income Tax Act, 1961; Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.

Income TAX word coloured in indian flag on coins

# Who can file ITR of deceased person?

Income Tax return of deceased person can be filed by the legal heir/executor of the deceased person. To file the ITR the legal representative/executor has to get register as Legal heir on e-filing on portal.

# How to register as legal heir on e-filing portal?

The legal heir has to login on e-filing portal and follow the below steps:

1. Go to My Account Tab & then click on register as representative.

2. Select request type as New request and then select category to register as “Deceased (Legal Heir)” & then click on proceed.

3. Fill the details -PAN of deceased, Surname , Middle Name and First Name of deceased and date of death. Then enter bank details of legal heir. Attach the copy of PAN card of deceased, Copy of PAN card of legal heir, copy of death certificate and copy of legal heir proof as per the norms mentioned in e-filing portal.

4. The click on submit.

  • Note: Copy of Legal Heir Proof from the below list:
    • Legal Heir Certificate issued by Court of Law /Local Revenue Authority.
    • Surviving family member certificate issued by the Local Revenue Authority.
    • Family Pension certificate issued by Central/State Government.
    • Registered will.
    • Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.
  • Copy of the order passed in the name of the deceased (Mandatory only if the reason for registration is ‘Filing of an appeal against an order passed in the name of deceased’).
  • Copy of the order /notice (Mandatory only if the reason for registration is ‘Filing of return of income/form of period in which deceased was alive through condonation request’ (or) ‘A notice/order received from Income Tax Department in the name of the applicant for compliance on behalf of a deceased’)
  • Note: Request will be sent to the e-Filing Admin for approval. The e-Filing Admin will check the authenticity of the request details and may Approve/Reject the request and Upon Approval/Rejection, an e-mail and SMS will be sent to the user who raised the request.

# How to file ITR deceased after registration of legal heir?

  • Once, the legal heir request is approved, legal heir has to login to e-filing portal.
  • You can click on “Upload Return” under e-file tab.
  • Select the PAN of the deceased person & applicable ITR form to upload.
  • Select applicable Assessment year & upload XML file.
  • As a legal heir you can digitally sign the ITR of the deceased or can e-verify the return.

Only once the ITR can be filed from the legal representative . If the income still continue to arise then Legal heir has to file for the estate PAN.

# Documents to apply for the estate PAN:

1) Deceased person death certificate.

2) Agreement of estate.

3) Representative Assessee Id proof and address proof.

Category: AOP

Once the estate PAN is arrived, gain it is to be registered from the legal heir.

  • Login to e-filing portal then go to authorized another person to act on behalf of self or register to act on behalf of another person.
  • Select New Request type.
  • Select register to act on behalf of other person.
  • Then select estate of deceased.
  • Enter estate of deceased PAN, Name, Date of incorporation of estate of deceased.
  • Then enter PAN of deceased, Surname, Middle Name, First Name and date of death of deceased.
  • Attach & upload copy of PAN card of the estate of deceased, copy of PAN card of the executor, court order appointing executor or will of the deceased in which executor particulars have been furnished or written agreement of survivors appointing the executor & copy of death certificate.
  • Click on “Submit”.

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6 Comments

  1. Jinalee Buvariya says:

    i) Single executor of the Estate: –

    a. Application should be made in the ‘Individual’ category.

    b. Name may be prefixed with words such as ‘Estate of’ or ‘Executor of’.

    c. Copy of death certificate of the deceased should be obtained.

    d. Name and address of the executor should be provided in the Representative Assesses column. POI and POA documents of the executor should be obtained.

    e. The application should be signed by the executor.

    ii) Multiple executors of the Estate:-

    a. The status of the applicant should be ‘Association of Person’.

    b. A joint declaration to be provided by all the executors, stating that they have been appointed as executors of the estate.

    c. A Certificate from a Solicitor certifying that the persons are appointed as Executors of the estate in the ‘will’ of the deceased.

    d. Copy of death certificate of the deceased.

    e. POI and POA for each executors.

    f. The application can be signed by any executor

  2. GANDHI MOHAN BHARATI says:

    The requirement of attaching copy of PAN of deceased needs to be eliminated. When my wife died we failed to find her PAN card. We were at a loss. Thank God her Auditor had a copy. Same way we had problem obtaining Legal Heir/ Surviving Members certificate from Revenue Department resulting in delay in filing with penalty consequences.. There are problems searching all the details of a deceased person and the IT Act gives no time limit exemptions either.

    There is an absolute need to simlify the filing. Why ask First Name, Middle Name and Last name if I can find the PAN number?

    An affidavit in front of a Notary to the effect that the person filing the return as to how he is related to the deceased and that he is filing after due diligence to check all the facts available should suffice. Obviously he cannot take all facts immediately on death.

    Kindly make is as simple as can it be to the already suffering family

    1. vswami says:

      IMPromptu
      NOne can disagree except to agree and endorse some of the points made, and urging why the need for a simplification of the e-filing requirements.

      Look up the earlier posted comments on write-ups of a run-of-mill kind likewise displayed on the self-same topic; essentially , bringing out the problems quite possibly be faced with by ‘LRs'(including NOminees) on the demise of a person intestate.

      Those who have a hand-on experience and are meted out still with such hitches and blues might have to take on appropriately, to the end of a successful outcome, sooner than later or never !!!

  3. Mandeep says:

    Please clarify that when there are more than one legal heir then do all of them have to register themselves for e filing of the deceased return…..

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