Income Tax Filing for a Deceased Person in India: A Complete Step-by-Step Guide

The responsibility to file their ITR falls on the legal heir or representative. Doing this not only avoids future disputes with the tax department but also ensures any pending refunds are released.

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Income Tax Filing

Losing a loved one is never easy, and dealing with paperwork during such a time can feel overwhelming. But if the person who passed away had an income, there's one important responsibility the family can't overlook — filing their income tax return (ITR).

Here's a simple, step-by-step guide to help you through the process.

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Why You Need to File

The Income Tax Act, 1961 makes it clear: if a person passes away, their income up to the date of death is still taxable. The responsibility to file their ITR falls on the legal heir or representative. Doing this not only avoids future disputes with the tax department but also ensures any pending refunds are released.

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Step 1: Get the Death Certificate

Start by getting the death certificate from the local municipal office. It’s the first and most essential document — you’ll need it for almost every step that follows.

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Step 2: Find Out Who the Legal Heir Is

In most cases, the legal heir is the spouse, children, or parents. If none of them are alive, siblings may be considered. You will need to prove your status with either a Legal Heir Certificate or a Succession Certificate from the authorities or a court.

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Step 3: Register as Legal Heir Online

• Go to incometax.gov.in
• Log in with your account (or create one).
• Look for the option “Register as Legal Heir”.

Upload:

• Death certificate
• PAN of the deceased
• Your PAN
• Legal heir certificate
• Wait for the Income Tax Department’s approval (usually a few days).

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Step 4: Gather the Income Details

You will need all income proofs for the period before the person passed away. This could include:

• Form 16 from their employer
• Bank interest certificates
• Capital gains statements
• Rental income records

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Step 5: File the Return

Once your legal heir status is approved:

• Choose the right ITR form based on the income type.
• Fill in the details exactly as they apply up to the date of death.
• Pay any pending tax, or claim a refund if due.
• The refund will go to your bank account linked with the e-filing portal.

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Step 6: Keep Everything on Record

Hold on to all acknowledgements, certificates, and tax-related documents for at least six years. This will help in case the department has any queries later.

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Don’t Miss the Deadline

The due date for filing is the same as for regular taxpayers — usually July 31 of the assessment year. If the death happened during a financial year, you only consider the income earned till the date of passing.