Who Should File the ITR of a Deceased Person?

When a taxpayer passes away, the responsibility of filing their Income Tax Return (ITR) lies with the legal heir. The Income Tax Department does not require a separate notification about the death, and the deceased person's PAN card need not be surrendered. However, the PAN should not be misused or quoted except in official communication.

The legal heir should collect and preserve all important documents, including the death certificate, PAN card, previous ITRs, bank records, Form 26AS, AIS, TIS, and other financial documents. If there are multiple legal heirs, they should jointly nominate one person to act as the representative assessee. The selected heir must obtain a legal heir certificate and register as a "Representative Assessee" on the Income Tax portal by submitting the required documents.

Once approved by the Income Tax Department, the legal heir can file the deceased person's return for the income earned only up to the date of death. If tax has already been deducted, the heir can either pay any remaining tax liability or claim a refund, if applicable. Income received after the date of death should be included in the legal heir's own income and reported in their personal Income Tax Return.