To file Income tax returns of a deceased person, one has to get registered as legal heir under the Incometax website.

Steps involved in filing the Income tax return of Deceased person after Death

Spouse/ Children of the deceased person have to login to their accout in Incometax site and Goto my account and click Register as legal heir.

Fill up the necessary details and upload the following documents after compressing in a zip format

1. Copy of death Certificate

2. Copy of PAN Card of deceased

3. Self Attested PAN card copy of the legal heir

4. Legal Heir Certificate

Note : Maximum size of zip file is 1 MB.

Click Submit.  A Confirmation email will be sent to the registered Email Id. After few days, the same will be approved by the Efiling Administrator.

Once it is approved ( you can see the status under My requests)

How to file ITR of deceased person after death?

Login to Legal Heir account. Use the Name of Assessee as " Late XYZ through legal heir ABC"  ( XYZ is the deceased person's name and ABC is the legal heir name". Compute taxes.

In verification part of ITR, use PAN of Legal heir. Validate the ITR and upload XML file. ( if using offline utility) or online filing can be used.

How to get legal heir certificate ? What are the Documents required ?

Legal heir certificate can be obtained from the Tahsildar office. You need the following documents for applying to Mandal revenue officer (MRO) in tahsildar office.

1. Pension Certificate

2. Death Certificate

3. Address Proof of legal heir.

4. Affidavit from family members.

5. Application form to MRO in a suitable form.

Posted 2 years, 11 months ago by HS VEDANTA DESHIKA

In case dead person has some tax liability. Who has to pay it? Can department recover tax liability from legal representatives?

Posted 2 years, 11 months ago by Rahul Rai

Tax liability can be recovered from the estate of the deceased and not from the legal representative. 

Posted 2 years, 11 months ago by HS VEDANTA DESHIKA

Very nice information, thanks for the same. Is legal heir certificate compulsory ?

Posted 2 years, 11 months ago by Mukesh Solanki

Thank You. Yes Legal Heir Certificate is mandatory and it is not so easy to get it, since lot of babaus have to be bribed to get it soon.

Posted 2 years, 11 months ago by HS VEDANTA DESHIKA

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