ITR filing: Should income tax return of a deceased person be filed or not? Know requirements and other details

Deadline for ITR filing for AY 2024-25 approaching. Taxpayers must file their income tax return before the last date i.e. July 31, 2024. 

It should be noted that there are two sorts of tax regimes: Old Tax Regime and New Tax Regime. The tax slab rates differ for both.  

On the other side, legal heirs of a deceased person are also required to repay any tax liabilities. They may be subject to interest or penalties if they fail to pay the taxes owing or fail to file the income tax return (ITR) on behalf of the deceased. It means that ITR is also required to file of a deceased person. 

A new tax regime was introduced in Budget 2020 wherein the tax slabs were altered, and taxpayers were offered concessional tax rates. 

How to file ITR for a deceased person

To file a return on behalf of the deceased, first register as a legal heir on the Income Tax India filing website, then input the deceased's name, PAN, and date of death.

Further, they are required to upload the scanned copy of the following documents in a zip file:

• A copy of the PAN card of the deceased.
• A copy of the death certificate.
• A copy of legal heir proof as per the norms.

The Income Tax Department will review the request, and once accepted, the legal heir(s) will be able to carry out all e-filing-related activities on behalf of the dead.