When a person passes away, their income earned until the date of death is taxable. The legal heir must file the Income Tax Return (ITR) on behalf of the deceased. However, claiming a refund for a deceased assessee is not as difficult as people think. In the case you are also thinking about how to file ITR of deceased person, let me inform you you must follow the below process.
As a legal heir, you must log in to the e-filing portal (
https://incometaxindia.gov.in). For the registration process, you can check my previous answer here.
Submit a request under "Register as Representative."
Upload documents like the deceased's PAN, death certificate, legal heir proof (e.g., will, court order), and the legal heir’s PAN.
Once verification is done by the Income Tax Department, approval is granted.
Collect the deceased’s income details, Form 16, bank statements, etc., for the relevant financial year.
Ensure deductions, exemptions, and tax payments are correctly accounted for.
After registration approval, you can follow the process I shared earlier.
This is all about how to file ITR for deceased person.
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Ironically, if a deceased individual had taxable income, they must file their income tax returns. For the income earned until his death, his legal heir or representative must file the return on his behalf. But, do you know how to file ITR for deceased person? You can file it by visiting the e-Filing portal homepage. I have shared the detailed steps below.
How to File ITR of a Deceased Person?
Here’s a step-by-step guide to file ITR for a deceased person.
Visit
www.incometax.gov.in.
Log in using the PAN credentials and password.
Navigate to My Profile > Register as Legal Heir.
Submit the required documents like a copy of the death certificate, PAN and so on.
After approval, the legal heir gains access to the deceased's account.
Collect Form 16, Form 16A, bank statements, investment proofs, and other financial records. Check Form 26AS or AIS for TDS and income details.
Identify deductions (Section 80C, 80D, etc.) and liabilities applicable to the deceased.
Choose the relevant ITR form based on the deceased's income sources (e.g., ITR-1 for salaried individuals, ITR-2 for multiple incomes).
Log in as the legal heir.
Click Register as Representative Assesse, after selecting Authorized Partners.
Tap on Create New Request.
Fill the ITR form with details of the deceased’s income, deductions, and taxes paid.
File the ITR and verify it using the legal heir's Aadhaar OTP.
This is how to file deceased person ITR.
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Wondering how to file ITR for deceased person? Filing Income Tax Return (ITR) for a deceased person in India involves specific procedures and considerations to ensure compliance with tax laws and settlement of the deceased's financial affairs. Scroll down to get the complete details.
How to File ITR of a Deceased Person?
Here’s a step-by-step guide on how to file deceased person ITR:
Gather Necessary Documents: Obtain the deceased person's PAN card, death certificate, and legal heir certificate from the court or a notary.
Select the Correct ITR Form: Determine the appropriate ITR form based on the deceased person's income sources and status in the financial year of death.
For example, if the deceased had income from salary, house property, or other sources, ITR 2 or ITR 3 may be applicable.
Legal Representative or Executor: The legal heir or executor of the deceased person's estate is responsible for filing the ITR. Obtain a Letter of Administration or Succession Certificate if there is no will, or a copy of the will if applicable.
Prepare and File the ITR: Fill out the ITR form with the deceased person's income details for the financial year up to the date of death. Compute income, deductions, and tax liability as applicable.
Mark as 'Filed on Behalf of Deceased': On the ITR form, indicate that the return is filed on behalf of the deceased by selecting the option 'Return filed under section 159(1)'.
Submit the ITR: The ITR can be filed electronically through the Income Tax Department’s e-filing portal. Print and sign the ITR-V acknowledgment form generated after filing and send it to the Centralized Processing Centre (CPC) Bengaluru within 120 days.
Settlement of Tax Liabilities: Pay any outstanding taxes owed by the deceased from their estate. Deduct tax liabilities from any refunds due to the deceased.
Ensure the legal representative has the necessary documents to establish their authority to file on behalf of the deceased.
Close the deceased person's bank accounts and transfer any funds to the legal heirs or executor as per inheritance laws. Manage tax payments and refunds based on the deceased person's financial status at the time of death.
Filing ITR for a deceased person requires careful attention to legal and procedural requirements. Seek assistance from a tax advisor or legal expert to navigate the process effectively and ensure compliance with tax laws while settling the deceased person’s financial matters.
This is how to file ITR for a deceased person.
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How to Claim Income Tax Refund of Deceased Assessee 2024?
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When it comes to tax liabilities, the deceased are not absolved of it. The ITR of deceased person has to be filed by the legal heirs. If the legal heirs fail to file the ITR, they may have to face penalty or will be subjected to interest. There are certain conditions and obligations which need to be fulfilled in such a case. Here in this answer, I will guide you through the process on how to file ITR of deceased persons.
Who can file ITR of deceased person?The legal heir as mentioned above, has to file the Income Tax Return if there is a will. In the absence of the will, the legal representative such as a spouse or children can file the return.
How to file income tax return of deceased personTo file ITR of the deceased, the legal heir has to register on the e filing website of the government. Here is the complete procedure for your reference:
Visit the official website of the Income Tax Department e tax filing.
Login to the portal using your own credentials
Now navigate to the ‘My Account’ option and register yourself as representative
To register go to type of request option, select New Request.
Add/Register as representative and select ‘estate of deceased’ category
Fill in the required details such as PAN of the estate of deceased, name of estate of deceased, date of incorporation of the estate of the deceased, PAN of deceased, date of death, name, surname and middle name of deceased
Now upload the documents
Your request will be sent for approval with the administrator
Once approved you will proceed to filing the ITR
Take a soft copy of the ITR form and download the XML file
Now login to the efiling portal with legal heir credentials
Now upload the return under e file option
Fill the details such as PAN details,type of ITR form, assessment year, etc
Upload the XML file which you downloaded earlier
Sign the ITR using digital signature credentials
Hit submit.
Make sure to do the right calculations of the tax liabilities of the deceased towards the income tax department. Any income for the financial year till the time the deceased was alive will be counted and according to the tax slabs and categories, the computation will be done.
I hope now you know how to file ITR of deceased person.
How to file ITR of deceased person?
Ranjana
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2021-09-08T12:07:54+00:00 2024-08-01T10:38:39+00:00Comment
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