Business Standard

Legal heir bound by law to file deceased's tax return for year of death

Failure to do so can result in penalties for the legal heir

Photo: Shutterstock

Photo: Shutterstock

Bindisha Sarang
A person with a total income exceeding the basic exemption limit must file an income-tax return (ITR) under the Income-Tax (I-T) Act, 1961. This obligation must be fulfilled even in case of a person’s death.  

Deepak Jain, chief executive,, says, “The legal heir must file the ITR on behalf of the deceased person as his representative. To do so, the heir must register himself as a representative on the e-filing portal.”

Registration and approval

While applying, the representative needs to include a few details about the deceased, along with a few important documents: the deceased's PAN card as well

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First Published: Jul 19 2022 | 5:44 PM IST

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