How to File an Income Tax Return for a Deceased Person by the Legal Heir
- CA Pratik Bharda
- 3 days ago
- 8 min read
If a taxpayer passes away during a financial year, the obligation to file the Income Tax Return (ITR) for the income earned up to the date of death devolves upon the legal heir or legal representative. The return must be filed if the deceased person's total income exceeds the prescribed basic exemption limit or if filing is otherwise mandatory under the Income Tax Act, 1961.
Before filing the ITR on behalf of the deceased, the legal heir must register as a Representative Assessee on the Income Tax e-filing portal and obtain the necessary approval from the Income Tax Department. After the registration is approved, the legal heir can file the return, verify it electronically, and discharge any tax liability or claim the eligible refund on behalf of the deceased.
Table of content
Who Qualifies as a Legal Heir for Income Tax Purposes?
A legal heir is the person who is legally authorised to represent the estate of a deceased taxpayer. For the purpose of registering as a Representative Assessee on the Income Tax e-filing portal, the applicant must furnish valid documentary evidence establishing the legal heirship.
The following documents are generally accepted as proof of legal heirship:
Legal Heir Certificate issued by a competent court.
Legal Heir Certificate issued by the local revenue authority or other competent government authority.
Surviving Family Member Certificate issued by the local revenue authorities, municipality, or similar competent authority.
Registered Will executed by the deceased taxpayer.
Family Pension Certificate issued by the Central Government or State Government, wherever applicable.
Important Note: If the legal heir certificate or supporting documents are issued in a regional language, they should be translated into English or Hindi and the translated copy should be duly notarised before being submitted on the Income Tax e-filing portal.
Documents Required to File an Income Tax Return for a Deceased Person
To file an Income Tax Return (ITR) on behalf of a deceased taxpayer, the legal heir is required to submit prescribed documents while registering as a Representative Assessee on the Income Tax e-filing portal. These documents help establish the identity of the deceased as well as the legal authority of the representative.
The following documents are generally required:
Death Certificate of the deceased taxpayer.
Permanent Account Number (PAN) of the deceased.
Self-attested copy of the PAN of the legal heir or legal representative.
Legal Heir Certificate or any other valid document accepted by the Income Tax Department as proof of legal heirship.
Order issued in the name of the deceased, wherever applicable, if relied upon as supporting evidence.
All supporting documents should be uploaded in the prescribed format, and the compressed ZIP file size should not exceed 5 MB while submitting the request on the Income Tax e-filing portal.
How to Register as a Legal Heir on the Income Tax Portal
Registration as a legal heir is mandatory when an Income Tax Return has to be filed on behalf of a deceased taxpayer. The legal heir must register as a Representative Assessee on the Income Tax e-filing portal before accessing the deceased taxpayer’s account or filing the ITR.
The PAN of both the deceased taxpayer and the legal heir should ideally be registered on the e-filing portal. If the PAN of the deceased taxpayer is not registered, the legal heir may complete the registration process on behalf of the deceased.
Steps to Register as a Legal Heir
Visit the Income Tax e-filing portal and log in using your user ID and password.
Go to Authorised Partners and select Register as Representative.
Click on Let’s Get Started and then select Create New Request.
Choose the applicable category for registration.
Enter the PAN of the deceased taxpayer, date of death, and reason for registration.
Upload the required supporting documents, such as death certificate, legal heir proof, and PAN details.
Click on Proceed and verify the request.
Submit the request to the Income Tax Department.
After submission, an acknowledgement will be generated.
Note: The legal heir must select the correct Reason for Registration while applying as a Representative Assessee.
Approval Process for Legal Heir Registration
After the request is submitted, it is verified by the Income Tax Department through the e-filing administrator.
If the request is approved, the legal heir can access the services available for the deceased taxpayer through their own login.
The legal heir can switch the login mode from Self to Legal Heir/Representative to access the deceased taxpayer’s tax records and file the ITR.
If the request is rejected, the reason for rejection will be communicated through the portal.
Common reasons for rejection may include incorrect PAN details, incomplete documents, invalid legal heir proof, or mismatch in uploaded information.
In case of rejection, the legal heir should rectify the errors and submit a fresh request with correct details and documents.
Tax Liability of the Legal Heir for a Deceased Taxpayer
The legal heir is responsible for discharging the income tax liability of the deceased taxpayer.
However, the legal heir is not personally liable beyond the value of assets inherited from the deceased.
The tax liability is restricted to the extent of the estate or assets received by the legal heir.
For example, if the legal heir inherits assets worth ₹7 lakh and the deceased taxpayer’s outstanding tax liability is ₹9 lakh, the legal heir’s liability will be limited to ₹7 lakh only.
Filing ITR as a Legal Heir
Once the legal heir registration is approved on the Income Tax e-filing portal, the legal heir can file the ITR on behalf of the deceased taxpayer.
The return should be filed in the applicable ITR form based on the income sources of the deceased.
The ITR can be e-verified through Aadhaar OTP, net banking, EVC, or other permitted verification modes.
If e-verification is not completed, the legal heir may verify the return by signing the ITR acknowledgement and sending it to CPC, Bengaluru, as per prescribed procedure.
How to Calculate Income of the Deceased Person
The legal heir must compute the income of the deceased taxpayer from the beginning of the financial year up to the date of death.
Income should be calculated under the applicable heads, such as salary, house property, capital gains, business income, or income from other sources.
Bank statements, Form 16, AIS, Form 26AS, investment statements, rent records, and other financial documents should be reviewed for accurate income computation.
Any income earned from inherited assets after the date of death is taxable in the hands of the legal heir.
Such post-death income should be reported by the legal heir in their own Income Tax Return, as per applicable provisions.
Example of Income Tax Computation for a Deceased Taxpayer
The following illustration explains how the income of a deceased taxpayer is apportioned between the deceased and the legal heir for the purpose of filing the Income Tax Return.
Example:
Assume Mrs. Kavita Sharma passed away on 18th December 2025. She was receiving ₹45,000 per month as rental income from a residential property and ₹15,000 per month as interest income from bank deposits.
For income tax purposes:
The legal heir is required to file the Income Tax Return of the deceased for the income earned from 1st April 2025 to 18th December 2025.
Any income arising after 18th December 2025 from the inherited assets will be taxable in the hands of the legal heir and must be reported in the legal heir's own Income Tax Return.
Income to be Reported in the Deceased Taxpayer's ITR (1st April 2025 to 18th December 2025)
Particulars | Amount (₹) |
Income from House Property | 3,90,000 |
Interest Income | 1,30,000 |
Total Income | 5,20,000 |
Income to be Reported in the Legal Heir's ITR (19th December 2025 to 31st March 2026)
Particulars | Amount (₹) |
Income from House Property | 1,50,000 |
Interest Income | 50,000 |
Total Income | 2,00,000 |
Important Points
Income accrued up to the date of death must be disclosed in the Income Tax Return of the deceased.
Income generated after the date of death from inherited assets is taxable in the hands of the legal heir or beneficiary.
The deduction under Section 24(a) in respect of house property and other eligible deductions may be claimed by the respective taxpayer, subject to the provisions of the Income Tax Act, 1961.
The legal heir should maintain adequate documentary evidence to substantiate the allocation of income between the deceased taxpayer and the legal heir during the relevant financial year.
Tax Liability of Legal Heir in Case of Demand, Interest, or Penalty
The legal heir may be required to discharge the tax demand, interest, penalty, fine, or any other sum payable by the deceased taxpayer under the Income Tax Act. However, the liability of the legal heir is restricted to the value of the estate or assets inherited from the deceased. The legal heir is not personally liable beyond the assets received from the deceased taxpayer.
FAQs
Q1. Is it mandatory to file ITR for a deceased person?
Yes. If the deceased taxpayer’s total income exceeds the basic exemption limit or if return filing is otherwise mandatory, the legal heir must file the ITR as a representative assessee.
Q2. Who can file the ITR of a deceased taxpayer?
The ITR can be filed by the legal heir or legal representative after registering as a representative assessee on the Income Tax e-filing portal.
Q3. What is a legal heir certificate?
A legal heir certificate is a document issued by a competent authority to establish the legal heirship of the deceased taxpayer. It is used as supporting proof while registering as a legal heir on the Income Tax portal.
Q4. Is the amount inherited by a legal heir taxable?
Generally, the amount or property received by way of inheritance is not taxable in the hands of the legal heir. However, income generated from inherited assets after the date of death is taxable in the legal heir’s hands.
Q5. Can TDS credit appearing in the deceased taxpayer’s Form 26AS be claimed?
Yes. If TDS relates to income taxable in the hands of the legal heir, the credit may be transferred or claimed as per the applicable ITR reporting mechanism, including Schedule TDS, wherever applicable.
Q6. Can income tax proceedings continue after the taxpayer’s death?
Yes. Under Section 159 of the Income Tax Act, assessment or reassessment proceedings may be continued against the legal representative. The liability is limited to the estate inherited.
Q7. Is a notice issued after death valid?
A notice issued directly in the name of a deceased person after death may not be valid. However, if proceedings were initiated while the taxpayer was alive, they may continue against the legal representative under Section 159.
Q8. Can multiple legal heirs file one ITR jointly?
No. Generally, one legal heir registers as the representative assessee and files the return on behalf of the deceased taxpayer. Internal distribution among legal heirs is not reported in that ITR.
Q9. Can a legal heir claim refund on behalf of the deceased taxpayer?
Yes. If excess tax was paid or excess TDS was deducted in the deceased taxpayer’s PAN, the legal heir can claim the refund by filing the ITR as a representative assessee.
Q10. Which income should be reported in the deceased person’s ITR?
Income earned up to the date of death should be reported in the deceased taxpayer’s ITR. Any income earned after the date of death from inherited assets is taxable in the hands of the legal heir.
Q11. Is the legal heir personally liable for the deceased taxpayer’s tax dues?
No. The legal heir’s liability is limited to the value of assets inherited from the deceased. Personal assets of the legal heir cannot be used to recover the deceased taxpayer’s tax dues.
Q12. Is legal heir registration required before filing the ITR?
Yes. The legal heir must first register as a representative assessee on the Income Tax e-filing portal before filing the ITR of the deceased taxpayer.
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