Filing ITR

Filing Deceased ITR: Legal Heir’s Responsibility

Last updated on February 17th, 2024

Table of Contents


Every taxpayer in India is required to file an Income Tax Return (ITR). Ever wondered if this is applicable after one’s demise? If the death has occurred and yet there is income generation that is taxable, it becomes the legal heir’s sole responsibility to file the ITR for the deceased. We shall get into the depths of the topic in this blog with the objective to educate readers on the taxation process after one’s demise, the role of a legal heir in carrying forward the ITR process, and a step-by-step guide to filing an ITR for the deceased. 

Understanding the Concept of Legal Heirship

When there is a demise that occurs with their will, as in suicide or mercy killing or intestate, as in natural death, or through accidents, the property, assets, and liabilities under the ownership of the deceased must be handled well. Usually, there is a signed will but in case of absence of a will, these are divided among the heirs by law. According to various personal laws practiced in India such as the Indian Succession Act, the Hindu Succession Act or the Muslim Personal Law, among others, the legal heir holds the right to claim the property of the demised.

So who is a Legal Heir? The process of legal heirship entails the establishment as to who is the right person to whom the assets and liabilities of the deceased person need to be passed over to. This is also done on the basis of different personal laws as discussed above. Legal Heir is thus determined through different religions practiced as personal laws and rules differ for Hindus, Christians, Muslims, and other faiths practised. The legal heir holds the responsibility for carrying forward the belongings of the demised, this talks about property, investments, and debts. They also hold the responsibility for filing the demised Income Tax Return (ITR), paying up outstanding debts, and transfer of funds to respective beneficiaries. Thus a legal heir forms a bridge between the disrupted financial matters after one’s demise through succession by law.

The Importance of Filing an ITR for a Deceased Person

It holds major significance in filing an ITR after one’s death for plenty of reasons. First, assessing and declaring the deceased person’s income from the relevant fiscal year until their death is useful. Second, it ensures accurate tax liability settlement, eliminating any future issues for the legal heirs. It also clarifies the dead person’s tax status and any refunds owed to them.

Step-by-Step Instructions for Filing ITR for the Deceased

  • Gather Required Records and Information: The legal successor should gather all required financial records, such as Form 16, bank statements, investment details, and the deceased’s other sources of income.
  • Register as a Legal Heir: In order to file the ITR on behalf of the deceased, the legal heir must register with the Income Tax Department as the legal representative. This can be accomplished by submitting the necessary documents using the e-filing site.
  • Obtain the DSC (Digital Signature Certificate): A DSC is required if an ITR is to be filed on behalf of the dead. It can be obtained via certified agencies or through the e-filing portal by the legal heir.
  • Determine the proper ITR Form: The legal successor must select the proper ITR form based on the nature and quantity of income obtained by the deceased during the fiscal year.
  • Fill out and submit the ITR: Using the information acquired, the legal successor can fill out the ITR form for the deceased and submit it online via the e-filing portal.
  • Mention Legal Heir Details: Under the “Representative Assessee” section of the ITR, the legal heir must enter their personal details, including name, PAN (Permanent Account Number), and relationship with the dead.
  • Tax Payment and Refund: If the dead owed any taxes, the legal heir must pay them on his or her behalf. Similarly, if any reimbursement is due, the legal heir might file a claim on behalf of the deceased.

Income and Deduction Options for the Deceased

The legal heir must be informed of the deceased’s many sources of income, such as salary, rental income, interest, capital gains, and others. Additionally, while submitting the ITR, they should examine eligible deductions and exemptions applicable to the deceased’s income.

Estate and Inherited Asset Taxation

When a legal heir inherits assets such as real estate, investments, or other items, they may be taxed. The legal heir should be informed of the tax implications of these inherited assets and make appropriate plans.

ITR Filing for Multiple Deceased Individuals

The legal heir may be responsible for submitting the ITR for many deceased family members in some instances. In such cases, managing tax liabilities and reporting for each individual is critical.

Common Problems and Solutions

Filing an ITR for a deceased individual can be difficult due to issues such as dealing with many sources of income, insufficient documentation, or a lack of awareness about tax regulations. These obstacles can be solved by an effective organisation, getting professional guidance, and staying up to date on tax revisions.

Taxation of the Deceased and their Estates

Individuals should engage in tax preparation during their lifetime to reduce the burden on legal heirs. Proper estate planning can help beneficiaries decrease their tax bills on inherited assets.

Timelines and legal requirements

Following the death of an individual, the legal heir must ensure compliance with the legal requirements and timeframes for ITR filing. Failure to do so may result in penalties and legal ramifications.


Filing the ITR for a deceased individual is a major responsibility that lies on the legal heir in India. Understanding the process, acquiring the appropriate paperwork, and following the legal requirements are all crucial to enable a smooth and lawful succession of the deceased’s financial affairs. The legal successor contributes to the appropriate distribution of the deceased’s inheritance and maintains their financial legacy by diligently completing this task.

Handling the ITR processes during such emotionally difficult times might be daunting for the bereaved family. It is critical to seek aid and support from specialists who can alleviate the load and provide direction throughout the process. Kaashimukthi, a sensitive and dependable funeral service, recognises the sensitivity of the deceased’s ITR filing. They provide full assistance in obtaining relevant paperwork, registering as the legal heir, and accurately and efficiently submitting the ITR.

Kaashimukthi is dedicated to assisting bereaved families by offering specialised services that go beyond standard funeral arrangements. Their committed team of specialists guarantees that the ITR filing process is thoroughly managed, providing the bereaved with much-needed peace of mind during their tough moments.

Let Kaashimukthi be your trustworthy partner on this difficult path. Contact us right away for personalised and caring assistance with ITR processes for your deceased loved one, letting you focus on the beloved memories while we handle the financial affairs with the highest respect and professionalism.

Share With Your Network
error: Content is protected !!

Need immediate help?

Call Funeral Manager

For Immediate Assistance