Even after the death of the taxpayer, the income tax does not leave him. The person dies, but his responsibilities do not end. If the deceased person has taxable income in the previous financial year, then his income tax return should be filled under the Income Tax rule. On his behalf, a member can file an income tax return to the family. Not to do so can cause the Income Tax Department notice. There may be penalty. His legal successor may also have to face legal action.
On behalf of the deceased person, his successor or legal representative can file an ITR. A person filing income tax returns can also be nominated through will. The court can also appoint a representative. If the deceased has not made any will, then a member of the deceased’s wife/husband, child or family can file income tax returns. The legal successor has to register himself on the Income Tax Portal. After registering on the website through his PAN, he can ask for permission to file returns on behalf of the deceased person.
His PAN is necessary to file an income tax return of the dead person. His Form 16 will also be required. Apart from this, details of the investment he has made during the last financial year is needed. TDS certificate, bank statements and deductions will also have to be gathered. After this, the death certificate of the deceased person, the proof of the legal heir and his identity proof will also be required. After this, he has to log in to the e-filing portal.
It is necessary to keep in mind that the return should be done only for the part of the financial year when the taxpayer was alive. For example, if a taxpayer died in December 2024, the income tax return of FY25 will be between April to December 2024. The deadline for filing returns will be the same for general taxpayers. It is generally the last date to file income tax returns on 31 July. This time it is 15 September.