In this guide
When a person dies, their income-tax obligations do not automatically disappear. If the deceased person was required to file an Income Tax Return (ITR), their legal representative or legal heir may have to file the return on their behalf.
This commonly arises where the deceased person had salary or pension, bank interest, rental income, capital gains, business income, or TDS for which a refund is due. The legal heir must first obtain access as a Representative Assessee on the Income Tax e-Filing portal. After approval, the return can be filed in the correct representative capacity.
Key point: Do not use the deceased person’s login credentials as though the taxpayer were alive. The legal heir should register through their own e-Filing account.
Who Files the ITR After a Person Dies?
Under income-tax law, the deceased person’s legal representative can be responsible for relevant tax matters. The representative effectively steps in for the deceased taxpayer for filing, assessment and related proceedings.
The legal heir must establish the right to represent the deceased person using documents accepted by the Income Tax Department. After the registration request is approved, the portal permits the representative to act on behalf of the deceased taxpayer.
Is ITR Filing Compulsory After Death?
Death itself does not decide whether an ITR must be filed. Apply the normal return-filing rules for the relevant year to the deceased taxpayer’s income and circumstances.
- Income exceeded the applicable filing threshold;
- Another mandatory return-filing condition was satisfied;
- The deceased earned capital gains;
- Business or professional income existed; or
- Another statutory filing requirement applied.
Even where filing is not otherwise compulsory, an ITR may be necessary to claim a refund of excess TDS or other taxes already paid.
Which Income Is Reported in the Deceased Person’s ITR?
The deceased taxpayer’s return generally covers income attributable to them from the beginning of the relevant financial year up to the date of death.
For example, if Mr A dies on 11 May 2026, income attributable to Mr A up to that date must be considered in his final return. Income arising after death requires separate analysis based on succession, ownership, estate administration and the nature of the asset.
| Income period | Broad tax treatment |
|---|---|
| Beginning of the financial year to date of death | Considered in the deceased person’s final ITR |
| After death while an estate is administered | May require reporting by the estate, executor or other legally responsible person |
| After assets pass to legal heirs | May be taxable in the hands of the person legally entitled to the income |
Do not automatically include every amount received after death in the deceased person’s final return.
Who Is a Legal Representative for Income-Tax Purposes?
A person claiming to represent the deceased taxpayer must establish that status through appropriate documentation. This matters because a nominee is not necessarily the legal heir.
A nomination in a bank account, investment, insurance policy or another record does not by itself settle inheritance rights in every situation. The applicant must provide the legal-heir or representative document accepted for the portal request.
Documents Required to Register as Legal Heir
- PAN of the deceased person;
- PAN of the legal heir;
- Death certificate;
- Legal-heir proof accepted for portal registration;
- Identification and family-member details requested by the portal; and
- Other supporting documents applicable to the case.
The precise attachment options can change and can depend on the reason for registration. Follow the document list displayed in the live e-Filing request.
How to Register as Legal Heir on the Income Tax Portal
The registration should be initiated from the legal heir’s own e-Filing account.
Step 1: Log In as the Legal Heir
Open the Income Tax e-Filing portal and log in using the legal heir’s PAN and password.
Step 2: Open the Representative-Assessee Service
Go to Authorised Partners → Register as Representative Assessee, select Let’s Get Started and create a new request.
Step 3: Select Deceased (Legal Heir)
Select the category relating to a deceased person/legal heir. Enter the deceased taxpayer’s PAN, date of birth and other mandatory information displayed by the portal.
Step 4: Upload the Documents
Upload clear copies of the death certificate, legal-heir proof and other mandatory attachments. Complete the OTP or other verification required by the portal.
Step 5: Submit and Track the Request
Submit the request and track its status. If approved, the applicant is registered to act as the deceased taxpayer’s legal representative.
For professional help with return preparation, visit TaxClear ITR Filing Services.
What If the Legal-Heir Request Is Rejected?
A request may be rejected if the documents are incomplete, unclear or do not establish the applicant’s eligibility. Read the rejection reason before submitting again.
- Upload the correct legal-heir document;
- Provide a clearer death certificate;
- Correct PAN, date-of-birth or personal details;
- Add any missing supporting evidence; or
- Submit a fresh request after curing the stated defect.
Do not repeatedly upload the same documents without addressing the reason shown by the portal.
How to File the ITR After Approval
After approval, log in through the legal heir’s own e-Filing account and use the representative access provided for the deceased taxpayer.
Review the information available for the deceased person, including:
- Annual Information Statement (AIS);
- Taxpayer Information Summary (TIS);
- Form 26AS and TDS details;
- Form 16 or Form 16A;
- Bank and fixed-deposit interest;
- Capital-gain statements; and
- Other supporting records.
Do not rely only on pre-filled information. Reconcile the portal data with salary records, bank statements, broker reports and other documents before filing.
Which ITR Form Should Be Used?
The ITR form depends on the nature of the deceased person’s income, not merely on the fact that a legal heir is filing it.
| Nature of income | Possible ITR |
|---|---|
| Eligible salary or pension, house-property and other-source case | ITR-1 |
| Capital gains without business or professional income | ITR-2 |
| Business or professional income, including applicable trading income | ITR-3 |
| Eligible presumptive-income case | ITR-4 |
The eligibility conditions for the relevant year’s return forms must still be checked. Capital gains, foreign assets or other disqualifying income cannot be reported in ITR-1 merely because a legal heir is filing the return.
Representative-Assessee Details in the ITR
The return must correctly indicate that it is being filed by a Representative Assessee. Verify the legal representative’s details and select the proper representative capacity wherever required in the return or verification section.
How Is the Deceased Person’s Tax Refund Claimed?
A common reason for filing is to recover excess TDS. For example, if the final tax liability is ₹10,000 and eligible TDS is ₹35,000, a refund of ₹25,000 may arise, subject to the completed computation and processing.
Use the bank-account and refund mechanism permitted by the portal for the deceased taxpayer/legal representative case. Do not assume that the refund can be redirected to any family member’s account merely because that person is a nominee. Follow the bank-validation requirements displayed for the approved representative request.
Practical Example
Suppose Mr Rajesh received salary and bank interest and died during the financial year. Before his death, his salary income was ₹7,00,000, bank interest was ₹20,000 and TDS deducted was ₹40,000.
- Register as the Representative Assessee;
- Obtain approval of the request;
- Review AIS, Form 26AS and supporting records;
- Select the correct ITR form;
- Report the deceased taxpayer’s relevant income;
- Claim eligible TDS credit;
- Complete the return in representative capacity; and
- Verify and submit the ITR.
If Rajesh’s final tax liability is below ₹40,000, the excess eligible tax credit can result in a refund.
Who Pays Tax Due From a Deceased Person?
A legal representative can be responsible for dealing with the deceased person’s tax liabilities. This should not be treated as unlimited personal liability in every case. The Income-tax Act contains specific rules governing the representative’s liability and the extent to which the deceased person’s estate can meet it.
Where substantial demands, undisclosed income, foreign assets, assessments or litigation are involved, obtain professional advice before distributing the estate.
What About Income Earned After Death?
Fixed deposits, shares, mutual funds, rental property or a business can continue producing income after the owner dies. That post-death income should not automatically be included in the deceased person’s final ITR.
Its treatment depends on succession, ownership, estate administration and the nature of the income. Interest or rent accruing after death may ultimately be taxable in the hands of the estate, executor, legal heir or another person legally entitled to it.
Important Mistakes to Avoid
- Using the deceased person’s credentials as though the taxpayer were alive;
- Assuming a nominee automatically qualifies as the legal heir;
- Reporting the entire year’s income without considering the date of death;
- Ignoring post-death income;
- Selecting the wrong ITR form;
- Claiming TDS without reconciling Form 26AS and AIS;
- Using bank details not accepted for the refund process;
- Ignoring outstanding tax demands; or
- Distributing the estate without considering unresolved tax liabilities.
Legal Heir ITR Filing Checklist
- ☐ Death certificate available
- ☐ Deceased person’s PAN available
- ☐ Legal heir’s PAN available
- ☐ Acceptable legal-heir proof available
- ☐ Representative-Assessee registration approved
- ☐ AIS, TIS and Form 26AS checked
- ☐ Form 16/Form 16A collected where applicable
- ☐ Bank interest and capital gains checked
- ☐ Correct ITR form selected
- ☐ Income up to death properly identified
- ☐ Post-death income separately examined
- ☐ TDS credit reconciled
- ☐ Refund bank details verified
- ☐ Representative details correctly reported
- ☐ ITR verified and successfully submitted
Frequently Asked Questions
Can a legal heir file the ITR of a deceased person?
Yes. A legal representative can file the deceased taxpayer’s return after completing the Representative-Assessee registration process.
Can I use the deceased person’s PAN login?
The deceased person’s PAN remains relevant to the return, but the legal heir should use the prescribed representative mechanism through their own account instead of operating the deceased person’s login as if they were alive.
Is ITR filing compulsory after death?
It depends on whether the deceased was required to file under the rules for that year. Filing may also be necessary to claim an eligible refund.
Can a nominee file the deceased person’s ITR?
Nomination alone should not automatically be treated as proof of legal-heir status. The applicant must satisfy the Income Tax Department’s representative-registration requirements.
Can the legal heir claim the deceased person’s TDS refund?
An eligible refund can be claimed through the deceased taxpayer’s ITR by the authorised legal representative, subject to the applicable computation, portal and bank-account requirements.
Which ITR should be filed?
The form depends on the deceased person’s income. Eligible simple salary or pension cases may use ITR-1, capital-gain cases can require ITR-2, and business or professional income can require ITR-3 or another applicable form.
Is income received after death included in the final ITR?
Not necessarily. Income up to death and post-death income must be distinguished. Later income may be taxable in the hands of the estate, legal heir or another legally entitled person.
Can a legal heir receive a tax notice for the deceased person?
Tax proceedings concerning the deceased taxpayer can involve the legal representative. Existing demands, assessments and notices should not be ignored merely because the taxpayer has died.
Conclusion
Filing an ITR after a taxpayer’s death involves two distinct tasks: first, establishing authority to act as the legal representative; and second, preparing and filing the deceased person’s return correctly.
The legal heir should register through their own e-Filing account, obtain approval, reconcile the deceased taxpayer’s income and TDS, select the correct ITR form and file in representative capacity. Special care is required to separate income earned up to the date of death from income arising afterwards.
For cases involving significant estate assets, outstanding demands, foreign assets, capital gains, business income or pending proceedings, obtain professional tax and legal advice before the estate is distributed.
