How to File Income Tax Return of a Deceased Person in India (Step-by-Step Process – 2026)

When a taxpayer passes away during a financial year, their income earned up to the date of death still needs to be reported.The Income Tax Act allows a legal heir to file the return on behalf of the deceased. This guide explains the exact step-by-ste...

When a taxpayer passes away during a financial year, their income earned up to the date of death still needs to be reported.
The Income Tax Act allows a legal heir to file the return on behalf of the deceased.

This guide explains the exact step-by-step process to file the ITR of a deceased person in India for FY 2025–26.

Who Can File ITR of a Deceased Person?

Under Section 159, the legal heir (spouse, child, parent, or executor) can file the return.

📌 Liability is limited to the estate inherited — not personal assets.

What Income Should Be Included?

Income Period	Where to Report
Income earned up to date of death	Deceased’s ITR
Income after death	Legal heir’s / estate’s ITR

Examples

Salary till date of death → Deceased’s ITR
Interest/rent after death → Legal heir’s ITR

Documents Required

Death certificate
PAN of deceased
PAN of legal heir
Legal heir proof (Will / Legal Heir Certificate / Succession Certificate)
Bank details (for refund, if any)

Step 1: Register as Legal Heir on Income Tax Portal

Path:
Income Tax Portal → Profile → Authorised Partners → Register as Legal Heir

Upload:

Death certificate
Legal heir proof
Affidavit (if applicable)

⏳ Approval typically takes 5–10 working days.

Step 2: Choose Correct ITR Form

Same as applicable to the deceased:

ITR-1: Salary, interest (simple cases)
ITR-2: Capital gains
ITR-3: Business/profession
ITR-4: Presumptive income

Step 3: File ITR on Behalf of Deceased

Log in with legal heir’s PAN
Select “File on behalf of another person”
Choose deceased’s PAN
Report income up to date of death
Claim deductions eligible till death
Verify return (EVC/DSC)

📌 Do not include income earned after death

Step 4: Claim Refund (If Any)

Refund is credited to legal heir’s bank account
Ensure bank account is pre-validated
In some cases, Form 30 may be required

Handling Notices After Filing

If any notice is received:

Respond as legal heir
Attach death certificate
Comply within due date

Common Mistakes to Avoid

❌ Filing combined income (before + after death)
❌ Not registering as legal heir
❌ Missing due dates
❌ Ignoring pending notices

Special Cases

If Multiple Legal Heirs

Only one registered legal heir can file
Others may give consent/NOC if required

If Death Occurred Early in the Year

ITR may still be mandatory if income exceeds exemption limit

How WonderTax Helps

WonderTax assists with:

Legal heir registration
Filing ITR of deceased person
Handling notices & refunds
Capital gains & inheritance planning

👉 https://wondertax.in/services/income-tax-filing
👉 https://wondertax.in/services/income-tax-notice

FAQs

Is filing ITR of deceased person mandatory?
Yes, if income before death exceeds exemption limit.

Can refund be claimed by legal heir?
Yes, after legal heir registration.

Is penalty applicable to legal heir?
Only to the extent of inherited assets.

Can return be revised later?
Yes, within the prescribed timelines.

Final Takeaway

Filing ITR of a deceased person is a legal responsibility — not an option.

Correct filing:

Avoids penalties
Prevents future disputes
Ensures smooth inheritance

👉 Handle it carefully — or take expert help early.