Income Tax Return Tips: If you don't file a deceased family member's ITR, their assets could be frozen. Learn who the legal representative is and what their responsibilities are.

Know how to file ITR for a deceased person.

ITR after Death: A taxpayer's death does not terminate their income tax obligations. Under the Income Tax Act, 2025, the responsibility for filing income tax returns (ITRs) and settling any outstanding taxes is transferred to the deceased person's legal representative. Failure to comply can result in notices, penalties, and complications in estate settlement. As ITR filing season approaches, families should ensure that deceased relatives' tax matters are addressed in a timely manner.

Who can file ITR of a deceased taxpayer?

Section 302 of the Income Tax Act, 2025, which replaces Section 159 of the earlier law, places the responsibility for tax compliance on the legal representative of the deceased. A legal representative may include a spouse, adult child, parent, executor named in a will, administrator of the estate, or guardian acting on behalf of a minor legal heir. If the deceased left a valid will, the executor is responsible for filing returns and settling tax liabilities from the estate before the assets are distributed to beneficiaries. In cases where the deceased died intestate, legal heirs such as spouse, children, or parents may assume this responsibility under applicable inheritance laws.

How to register as a legal representative

A legal heir cannot directly access the deceased person's income tax account. Registration as a representative assessee is mandatory. To initiate the process, the legal representative must log in to their account on the Income Tax e-filing portal and apply under the "Authorized Partner" section. The application requires the following documents...

• PAN of the deceased taxpayer


• death certificate


• Proof of legal heir or authority to represent the estate

Once approved by the Income Tax Department, the representative can access the deceased taxpayer's account through their login and begin the return filing process. The income to be reported in the ITR must include all income earned by the deceased from the beginning of the financial year until the date of death. This may include...

• Salary Pension Rental Income


• interest income


• dividend income


• other taxable income

Income generated after the taxpayer's death is treated separately. If an executor has been appointed through a will, the executor must continue to file the return until the estate is distributed. In the absence of a will, income from inherited property becomes taxable in the hands of the legal heirs and must be reported under their respective PANs.

Consequences of non-compliance

If returns are not filed, the tax department may issue notices and initiate assessment proceedings. Legal representatives may also face late filing fees, interest charges, and other penalties applicable under tax laws. Interest provisions may apply in cases where taxes are not paid.

For example, when advance tax obligations are not met, interest may be levied under sections 234B and 234C. These provisions typically levy interest at 1 percent per month on the tax shortfall. However, the liability of legal heirs is limited to the value of the property inherited from the deceased person's estate.

Refunds may be lost

Failure to file a deceased taxpayer's return can also result in the loss of eligible tax refunds. Any pending refund claims may become unavailable if the deadline for filing a delayed return is missed. Early planning can prevent problems. Tax experts recommend identifying a legal representative early, gathering the necessary documents, and completing the registration process on the income tax portal before the filing deadline approaches. Timely action can help families avoid penalties, notices, and delays in estate settlement.