The legal heir of the deceased person is responsible for filing income tax return (ITR) of the deceased. Legal heir to file ITR: The legal heir is responsible to file the ITR within the due date. “Income received by or accruing to the deceased person until the date of his death shall be considered the deceased person’s income. How ITR is filed: To file the ITR for the deceased, the legal heir will have to register himself as a “deceased (legal heir)" on the income tax filing portal. Besides the PAN number of the legal heir, a copy of the death certificate and a copy of the legal heir proof will be needed.

Source: Mint July 07, 2021 20:15 UTC