How to file ITR of deceased person?

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.

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.

To 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.