How to File the ITR of a Deceased Person?

You are required to file your income tax return if you are earning a taxable income. However, the same has to be filed for a deceased person too if they earned a taxable income during a fiscal year.

Usually, it’s the legal heir of the deceased person who files the ITR.

Image Source

The process of filing the Income Tax Return of a deceased person can be divided into two parts:

1. Registration of the Legal Heir
   First, the legal heir has to register at the income tax website. But who is a legal heir?
   As per the law, a legal heir is a person who represents the assets of a deceased person. They can formally register as the legal heir by furnishing any of the following documents:
   • Registered will
   • Certificate of the surviving family members issued by the local revenue authorities
   • Legal heir certificate issued by local revenue authorities
   • Legal heir certificate issued by the court of law
   • Family pension certificate issued by the government

   Once the documents are arranged, the legal heir can register on the income tax website for the e-filing of the return on the behalf of the deceased person. For this, the PAN of both people (the deceased and the legal heir) must be registered at the e-filing portal. However, if that of the deceased person is not registered, then the legal heir can do it themselves.

   To register as a legal heir, they can follow these steps:

   • Go to https://incometaxindiaefilling.gov.in and login with the legal heir credentials
   • Go to My Account and Select “Service Request”
   • Select “New Request” and then “Add Legal Heir Request”
   • Enter the details of the deceased person and upload the required documents viz. death certificate, PAN card copy of the legal heir and the deceased person, and legal heir certificate (any of the ones mentioned above).
   • Click “submit”. You will get acknowledgment message with a transaction ID.
2. Filing the ITR
   To file the ITR of the deceased person follow these steps:
   • Download the appropriate ITR form for the deceased person and generate the XML file for the same.
   • Go to https://incometaxindiaefilling.gov.in and login using the legal heir credentials.
   • Select e-file and upload the return.

Note: For the signing of the ITR you can use the Digital Signature Certificate of the deceased.