Filing Income Tax Returns of Deceased Person

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Income tax return needs to be filed for the income earned by the person during the financial year. But, if case the person is deceased, the income tax needs to be filed by the legal heir/representative. What is the process for legal hair registration under Income Tax? How to file ITR of deceased individual? Get all answers here.
Who is Legal Heir?
Legal heir will be considered as assessee and is required to obtain legal heir certificate. Parents, spouse, siblings and children of the deceased person are considered as legal heirs.
What are the documents required for registering as legal heir?
  • Death certificate
  • PAN card of deceased
  • Pan card of legal heir
  • Legal heir certificate
  • An affidavit in presence of Notary public
What can be considered as Legal Heir Certificate?
  • Legal heir certificate issued by Court of Law and Local Revenue Authorities
  • Certificate of existing family members issued by Local Revenue Authorities
  • Registered Will
  • Family Pension Certificate issued by State or Central Government
How to Register as Legal Heir?
The legitimate heir has to register at the income tax website as legal heir for filing ITR. Here are the steps to do it.
  • Go to Income Tax e-filing portal and login or register using your credentials.
Income Tax Returns

  • Go to My Account and click on Register as the Representative.
  • Select the type of Request
  • Select Register yourself on behalf of another person.
  • In the field of Category to Register, select Estate of Deceased.
Income Tax Returns


  • Now, click on Proceed and it will redirect you to the page where you need to fill details like PAN, Name of estate and death of incorporation of deceased etc.
  • Upload the required documents discussed above and click on Submit.
Status of registration is updated via email to registered email ID.
Excess Income Tax Refund
In case of refund in case of deceased assessee, the refund can be obtained by legal heir by signing on Income Tax return.

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