Lawstreet Journal

Even Dead Persons Have To File Income Tax; Know Why and How

Lawstreet Journal 2 Nov 2020 8:35pm

Image courtesy: Lawstreet Journal Executive Even Dead Persons Have To File Income Tax; Know Why and How

As per the income-tax rules of India, a deceased person’s income-tax returns must be filed for the year in which the person died. The income tax return of a deceased person should be filed by the legal heir.

To file the ITR on behalf of the deceased the legal heir has to get registered as a legal heir on the e-Filing portal of the IT department.

The legal heir has to file ITR on behalf of the deceased and the liability is limited to the extent of the value of estate inherited by the legal heir from the deceased.

The legal heir or representative has to calculate the income of the deceased from the start of the year till the date of death and thereby the tax payable on it in the same manner as if the deceased is alive.

The legal heir should include this income inherited from the deceased in his own income while filing his own ITR.


Following documents will be accepted as Legal Heir certificate-

  1. The legal heir certificate issued by a court of law
  2. The legal heir certificate issued by the Local revenue authorities.
  3. The certificate of surviving family members issued by the local revenue authorities
  4. The registered will
  5. The Family pension certificate issued by the State/Central government.
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Tagged: Income Tax   Income Tax Appellate Tribunal  
Disclaimer: SoOLEGAL in Media collaboration with Lawstreet Journal. SoOLEGAL take no responsbility for the content provided by Lawstreet Journal. For any discrepancies Contact Lawstreet Journal.
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