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When a person passes away, their tax filing requirement do not end with them. If the deceased had taxable income in the year of death, it becomes the legal responsibility of their legal heir or representative to file the Income Tax Return (ITR) on their behalf. This process is not just a formality, it ensures proper closure of income tax records and avoids future notices or penalties from the Income Tax Department. Whether the deceased had salary income, pension, capital gains or income from other sources, the heir must assess the total income earned up to the date of death and file the ITR accordingly. While the task may seem complicated, the Income Tax Act lays down clear provisions and procedures to guide legal heirs in managing the tax affairs of the deceased.
Latest updates
- ITR filing Due date for FY 2024-25 (2025-26) has been extended from 31st July 2025 to 15th September 2025
income tax on deceased person
When a person dies, their income earned up to the date of death is still taxable. The responsibility to file the Income Tax Return and pay any pending taxes lies with the legal heir or representative. The income of the deceased is calculated from the beginning of the financial year till the date of death and the applicable tax rates are the same as for any individual. The legal heir must first register themselves on the income tax portal as a representative and then file the return in the name of the deceased. If there is any refund due, it will also be processed in the name of the deceased and credited to the account specified by the legal heir. Income earned after the date of death from the deceased’s assets will be taxed in the hands of the legal heir or beneficiary, not the deceased.
Who Can File the Income Tax Return on Behalf of the Deceased?
The legal heirs or representatives of the deceased person are tasked with filing the income tax return on their behalf. This could be the spouse, children or any other appointed executor of the deceased’s estate.
What are Deductions and exemptions available to Deceased person?
Standard deduction on salary or pension income
Chapter VI-A deductions like Section 80C (LIC, PPF, ELSS, etc) if investments were made before death upto Rs. 1.50 lakhs
Section 80D deduction for medical insurance premium paid before death
Section 80TTA or 80TTB for interest on savings account or fixed deposits (based on age at time of death)
Section 24(b) for interest on housing loan if applicable
Section 10(10D) exemption for life insurance maturity proceeds (if conditions met)
Exemption for agricultural income if applicable
Exemption for long-term capital gains under Section 54, 54EC, 54F if investment was made before death
Income tax slab rates for Deceased person
Old tax Regime
| Income | Tax rates |
| Upto ₹ 2.50 lakh | 0% |
| ₹ 2.50 lakh – ₹ 5 lakh | 5% |
| ₹ 5 lakh – ₹ 10 lakh | 20% |
| Above ₹ 10 lakh | 30% |
You Can claim deduction under Section 80C, 80D, 80G, etc
For senior citizen (age between 60 & 80 years), tax rate is 0% upto ₹ 3 lakhs. Rest of the rates are same.
For super senior citizen (age above 80 years), tax rate is 0% upto ₹ 5 lakhs. Rest of the rates are same.
In Old tax regime, a maximum tax rebate under section 87A of Rs. 12,500 is available for income upto Rs. 5 lakhs meaning your income is totally tax free till Rs. 5 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 23-24)
| Income | Tax rates |
| Upto ₹ 3 lakh | 0% |
| ₹ 3 lakh – ₹ 6 lakh | 5% |
| ₹ 6 lakh – ₹ 9 lakh | 10% |
| ₹ 9 lakh – ₹ 12 lakh | 15% |
| ₹ 12 lakh – ₹ 15 lakh | 20% |
| More than ₹ 15 lakh | 30% |
New tax Regime (FY 24-25)
Income | Tax Rate |
Upto ₹ 3 lakh | 0% |
₹ 3 lakh – ₹ 7 lakh | 5% |
₹ 7 lakh – ₹ 10 lakh | 10% |
₹ 10 lakh – ₹ 12 lakh | 15% |
₹ 12 lakh – ₹ 15 lakh | 20% |
Above ₹ 15 lakh | 30% |
New tax Regime (FY 25-26)
| Income Range (₹) | Tax Rate |
|---|---|
| Upto ₹ 4 lakh | Nil |
| ₹ 4 lakh – ₹ 8 lakh | 5% |
| ₹ 8 lakh – ₹ 12 lakh | 10% |
| ₹ 12 lakh – ₹ 16 lakh | 15% |
| ₹ 20 lakh – ₹ 20 lakh | 20% |
| ₹ 20 lakh – ₹ 24 lakh | 25% |
| Above ₹ 24 lakh | 30% |
Which ITR form is applicable for Deceased person?
The applicable ITR form for a deceased person depends on the nature and amount of income earned by them up to the date of death, just like for any other individual. If the deceased had income from salary, pension, one house property, or interest, ITR-1 may be used, provided other basic conditions are met.
If the income includes capital gains, more than one house property or income from business or profession, then ITR-2 or ITR-3 will be applicable depending on the specific case. The legal heir must select the ITR form based on the deceased person’s income profile for that financial year.
Benefits of ITR Filing of Deceased person
Ensures legal compliance and avoids notices from the Income Tax Department
Allows processing of tax refunds due to the deceased
Clears any outstanding tax liability or dues
Helps in smooth transfer of assets to legal heirs
Required for claiming life insurance or investments made in the name of the deceased
Assists in settlement of financial accounts and loans
Acts as a supporting document for legal heir in succession matters
Prevents future complications in handling the deceased’s estate
Maintains proper closure of the deceased’s income tax records
Documents required for Income tax return of deceased person
- PAN Card of the deceased.
- Death Certificate.
- Self-attested PAN card of the legal heir.
- The order is passed in the name of the deceased if applicable.
- Copy of Letter of Indemnity (optional)
- Legal Heir Proof of any one from below-
- Legal Heir Certificate issued by either a Court of Law or Local Revenue Authority.
- Surviving Family Member Certificate issued by the Local Revenue Authority.
- Family Pension Certificate issued by either the Central or State Government.
- Registered Will.
- Letter from a banking or financial institution on their official letterhead, bearing an official seal and signature, providing details of the nominee or joint account holder associated with the deceased’s account at the time of their demise.
How to register on income tax portal as legal heir of deceased person?
To initiate the process of filing the Income Tax Return (ITR) on behalf of the deceased as a legal heir, the initial step is to register as the legal representative of the deceased individual on the income tax E-filing Portal. Follow the below steps to first register and then file the ITR of deceased person –
- Log on to ‘e-Filing’ Portal www.incometax.gov.in/iec/foportal/
- Go to ‘Authorised Partners’> Click ‘Register as Representative’
- Click on the ‘Lets Get Started’ to create a ‘New Request’
- Click on ‘Create New Request’
- A dialogue box would appear stating ‘Category of Assessee who you want to represent’. Select the option ‘Deceased (Legal Heir)’ from the drop-down.
- Fill in the details required
- Attach the necessary documents (Maximum file size allowed is 5MB)
- Click on ‘Proceed’ and ‘Verify the Request’
- Click ‘Submit Request’
- The e-Filing Admin verifies the request details and may approve or reject it.
- Upon approval or rejection, an email and SMS notification are sent to the legal heir.
- Rejection reasons may include incorrect information or documents, requiring necessary action for rectification.
- The approval/rejection process typically takes up to 15 days, but may be longer due to technical issues with the new IT portal.
- After registration, the legal heir can file the ITR
ITR filing process of deceased person by legal heir
Log in to the income tax portal as the legal heir using your PAN and password.
Choose to act as representative assessee for the deceased.
Go to e-File → Income Tax Return → File Income Tax Return.
Select the assessment year and appropriate ITR form based on the deceased’s income.
Choose the filing type as Original or Revised, as applicable.
Fill in income details earned by the deceased from April 1 till the date of death.
Claim applicable deductions and exemptions.
Compute tax liability or refund based on total income.
Pay any self-assessment tax due, if applicable and enter challan details.
Preview and validate the return.
Submit the return and e-verify it using the available options.
Save the ITR-V acknowledgement for recordkeeping.
Due date of ITR filing for Deceased person
The Due date to file Income tax return for FY 2024-2025 (AY 2025-2026) is 31st July,2025 which is extended to 15 th September, 2025.
In case you miss this deadline then you can file belated ITR till 31st December, 2025 with late fees.
Also for any mistake made while filing ITR before due date, you can make corrections by filing Revised ITR any number of times till 31st December, 2025
If you miss deadline of Belated income tax return filing then you can file Updated ITR (ITR U) till 4 years from the end of relevant assessment year with late fees and additional taxes.
What happens if ITR is not filed?
Legal heir may receive a notice from the Income Tax Department
Penalty and interest may apply on unpaid taxes
Refund due to the deceased may not be processed
Delay in transfer of assets or settlement of estate
Issues may arise in closing bank accounts or financial records
Legal heir may face difficulties in future tax matters
Looking for help?
If you have lost a loved one and need help with filing their Income Tax Return, A R Dhorajiya & Co. is here to assist you with complete compliance. Our team will handle the entire process, from document review to filing and verification, making sure all legal and tax requirements are met without any hassle. Reach out to us today and let us take care of the formalities so you can focus on what matters most.
Contact us today at +91 9769647582 for a consultation or to get started with your ITR filing
Frequently Asked Questions
Yes, if the deceased had taxable income up to the date of death, it is mandatory for the legal heir to file the return on their behalf.
After filing the ITR by the legal heir, any refund due will be credited to the bank account provided during filing, which is generally in the name of the legal heir.
Inherited money is not taxable at the time of receipt, but future income earned from such assets (like rent, interest, capital gains) must be shown in your ITR.
After registering as a legal heir on the income tax portal, you can file the ITR on behalf of the deceased by acting as their representative.
Once the final ITR is filed for the income earned till the date of death, no further filing is required.
The amount received as inheritance is not taxable. However, any income generated from inherited assets is taxable in the hands of the heir.
Generally, insurance and provident fund amounts received by a nominee are exempt from tax, provided conditions under relevant sections are met.
It goes to the nominee or legal heir as per the will or succession law. If there is no will, intestate succession rules will apply.
If the nominee receives income from the inherited assets (interest, rent, etc), that income must be reported in the nominee’s ITR in the respective heads of income schedule.
You need to register as a legal heir on the e-filing portal with supporting documents like death certificate and legal heir proof.
It is not mandatory, but for record updates, the legal heir can submit a request to the jurisdictional AO to deactivate the PAN.
If a notice is issued in the name of the deceased, the legal heir must respond as the representative assessee after informing the department.
The ITR for the year of death must be filed by the legal heir. After that, tax returns are not required unless there is income from inherited assets.
No, the inheritance itself is not taxable. But any income earned from that inheritance is taxable in the hands of the recipient.
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