ITR Filing: Should the Income Tax Return of a deceased person be filed or not? Know what is required and who should file it..


ITR Filing: The time for income tax returns is coming closer. Be it salaried class business class or any individual, everyone files income tax returns. But, not only the living person but also the deceased person's income tax return (Deceased Person's ITR) is filed. This is important. According to the rules of the Income Tax Department, if the deceased person has any income, then it is necessary to file his return (ITR return). The legal heir can file the income tax return. Along with the rule, the legal heir must file the income tax return of the deceased person.


ITR Filing: Who will claim the refund?
Tax experts also say that before filing the income tax return of the deceased, the legal heir has to register himself as the heir. This is easy. It can be done sitting at home. The legal heir must file the ITR of the deceased till the day he was alive. He has to pay the tax and can also claim a refund. The legal heir is a deemed assessee, so if he chooses not to file the return, the Income Tax Department will proceed with the action in the same way as it would have been done if the deceased was alive.

How to register heir online?
- Visit the Income Tax e-filing website at

- Log in using your credentials and click on MY ACCOUNT.

- Register yourself as a representative.

- Click on New Request on behalf of the deceased and proceed.

- Fill in the PAN card of the deceased, full name of the deceased, and bank account details of the deceased.

- You will receive an SMS on your registered mobile number after your request is approved.

How to file the ITR of the deceased?

- After registering yourself as a legal heir, download the ITR form from the website.

- Keep in mind, that after filling in all the details, the XML file of the form should be generated, because it can be uploaded only in XML format.

- In the option of PAN card details, the legal heir will have to give his details. Select the option of ITR form name and assessment year.

- After uploading the XML file and digitally signing it, the form will be submitted.


How is the income of the deceased calculated?
According to experts, the process of calculating the income of a deceased person (Income tax calculation) is the same as the income is normally calculated after all deductions and exemptions. The difference here is that instead of the whole year, the income is calculated only till the date to which the person was alive.

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