In this guide
When a taxpayer dies, the Income Tax Return filing responsibility does not automatically end. If the deceased person earned taxable income, had TDS deducted, was eligible for a refund or was otherwise required to file an ITR, the legal heir may have to complete the return filing process on the deceased person’s behalf.
The legal heir must first register on the Income Tax e-Filing portal as a Representative Assessee. After approval, the legal heir can access the deceased taxpayer’s account, review the available tax information and file the applicable Income Tax Return.
For professional assistance, visit TaxClear ITR Filing Services:
Who Can File the ITR of a Deceased Person?
The legal representative of the deceased taxpayer can file the return as a Representative Assessee.
For AY 2026-27, Section 159 of the Income-tax Act, 1961 provides that the legal representative is responsible for tax obligations that the deceased would have been required to discharge. The legal representative is treated as an assessee only in a representative capacity, and the liability is generally limited to the estate of the deceased.
A family member or nominee should have acceptable legal-heir proof. Merely being related to the deceased may not be sufficient unless the prescribed supporting document is available.
Acceptable legal-heir proof may include:
- Legal heir certificate issued by a court or local revenue authority;
- Surviving family member certificate;
- Family pension certificate issued by the Central or State Government;
- Registered will; or
- A letter from a bank or financial institution identifying the nominee or joint account holder.
Income to Be Reported in the Deceased Person’s ITR
The deceased person’s final return should report income earned from the beginning of the relevant financial year up to the date of death.
For example, if the person died during FY 2025-26, the legal heir must report the income earned from 1 April 2025 up to the date of death in the deceased person’s return for AY 2026-27.
Income earned after death must not automatically be included in the same return.
| Period of income | Tax reporting treatment |
|---|---|
| From the beginning of the financial year up to the date of death | Reported under the deceased person’s PAN |
| After death where an executor administers the estate | Generally reported in the hands of the executor or estate |
| After death where income belongs directly to legal heirs | Reported by the respective legal heirs, as applicable |
The legal heir should carefully separate pre-death and post-death income before filing the return.
Documents Required for Legal Heir Registration
The following documents should be kept ready:
- PAN card of the deceased person;
- PAN card of the legal heir;
- Death certificate;
- Legal-heir proof;
- Details of other legal heirs, where requested;
- Bank account details available for the refund claim;
- Order passed in the deceased person’s name, where registration is required for filing an appeal; and
- Letter of indemnity, where applicable.
The Income Tax portal specifies the deceased person’s PAN, death certificate and legal-heir proof as core documents for registration.
How to Register as a Legal Heir on the Income Tax Portal
The request must be submitted from the legal heir’s own e-Filing account. The legal heir should not log in using the deceased person’s credentials.
Step 1: Log In Using the Legal Heir’s PAN
Log in to the Income Tax e-Filing portal using the PAN and password of the person who wants to register as the legal heir.
Go to:
Authorised Partners → Register as Representative Assessee
Click Let’s Get Started and then select Create New Request.
Step 2: Select the Deceased Legal Heir Category
Under the category of assessee to be represented, select:
Deceased—Legal Heir
Enter the deceased person’s:
- PAN;
- Name and date of birth, as displayed by the portal;
- Date of death; and
- Reason for registration.
Enter the details of the legal heirs and upload the identity documents requested by the portal.
Step 3: Select the Bank Account
The bank accounts available in the legal heir’s e-Filing profile may be displayed. Select the appropriate validated bank account for receiving the refund, subject to portal requirements and departmental verification.
Step 4: Upload Supporting Documents
Upload clear and readable copies of:
- Deceased person’s PAN;
- Death certificate;
- Legal-heir proof; and
- Any other applicable supporting document.
Complete the request using the OTPs received on the legal heir’s registered mobile number and email address.
The Income Tax Department generally processes the legal-heir registration request within seven days. After approval, confirmation is sent through email and SMS.
How to File the Deceased Person’s ITR
After approval, log in using the legal heir’s credentials and switch the profile from Self to Representative Assessee—Legal Heir.
The portal will then provide access to the deceased taxpayer’s relevant e-Filing information.
Before filing, review:
- Annual Information Statement;
- Taxpayer Information Summary;
- Form 26AS;
- Form 16;
- Salary or pension details;
- Bank interest;
- Fixed-deposit interest; and
- TDS deducted in the deceased person’s PAN.
Select the ITR form according to the deceased person’s actual income.
ITR-1 may apply in an eligible case involving salary, pension, one house property and interest income. ITR-2 or ITR-3 may be required where the deceased had capital gains, share-market transactions, business income or other income that makes ITR-1 inapplicable.
Important Fields in the ITR
Under personal information, select Yes against the question asking whether the return is being filed by a Representative Assessee.
Once the legal-heir registration is approved, the legal heir’s name, email address and mobile number should generally appear automatically.
Verify all prefilled income and TDS figures with AIS, Form 26AS and supporting documents. Do not confirm prefilled information without checking its correctness.
At the final declaration stage:
- Select the capacity as Representative;
- Confirm the legal heir’s details;
- Validate the return; and
- Complete verification using an available verification method.
Where TDS exceeds the final tax liability, the return may result in a refund. However, the refund amount must be based on the correct income, rebate and tax computation rather than only the amount appearing in Form 26AS.
For assistance with refund mismatches, notices or pending compliance, visit TaxClear Income Tax Notice Services:
Relevant 2026 Statutory Position
AY 2026-27 relates to income earned during FY 2025-26 and continues to be governed by the Income-tax Act, 1961. Therefore, the legal-representative provisions under Section 159 remain relevant for this return.
For Tax Year 2026-27 beginning on 1 April 2026, the Income-tax Act, 2025 applies, and the corresponding legal-representative provision is contained in Section 302. The practical legal principle remains that the legal representative handles the deceased taxpayer’s pending tax obligations in a representative capacity.
Frequently Asked Questions
Is filing an ITR compulsory after a taxpayer’s death?
It may be required where the deceased had taxable income, satisfied a mandatory filing condition, had pending tax compliance or was eligible to claim a TDS refund.
Can the legal heir use the deceased person’s login credentials?
No. The legal heir should log in using their own PAN and register as a Representative Assessee.
How long does legal-heir registration take?
The Income Tax Department generally processes a complete legal-heir registration request within seven days.
Which income should be reported in the deceased person’s ITR?
Income earned from the beginning of the relevant financial year up to the date of death should be reported under the deceased person’s PAN.
Can a legal heir claim the deceased person’s TDS refund?
Yes. After registration and approval, the legal heir can file the return and claim the eligible refund, subject to correct income reporting, tax computation and bank-account validation.
Which ITR form should be selected?
The form must be selected according to the deceased person’s actual income. ITR-1 may apply to eligible salary or pension cases, while capital gains or business income may require ITR-2 or ITR-3.
