ITR for Deceased: Why is it necessary to file ITR even after death? Who will have to do this work..

Filing an Income Tax Return (ITR) is a legal process that every eligible person has to complete. But do you know that one may have to file ITR even after the death of a person? Yes, if this is not done, the family or heir of the deceased may get a tax notice.

Why is it necessary to file an ITR if the person has died?

If a person dies during a financial year and they had earned taxable income that year, then despite their death, it is necessary to file an ITR for that year. The Income Tax Department considers it as Income before death.

Who files ITR?

The responsibility of filing ITR on behalf of the deceased person lies with the person who is called the legal heir. This heir is usually a family member such as a wife, husband, son, daughter, or close relative.

Process of filing ITR

Identify the legal heir.

First of all, it is important to decide who the legal heir of the deceased person is. For this, a death certificate and proof of relationship (such as an Aadhar card, family register, etc.) have to be given.

Register on the Income Tax Portal
The legal heir has to register himself as a Representative Assessee on the Income Tax Department website.

Upload documents
During registration, you have to provide the death certificate, identity card, and proof of being the heir of the deceased person.

File ITR after getting approval.
When your identity is approved by the Income Tax Department, you can file ITR on behalf of the deceased for the financial year in which he died.

What things should I keep in mind?
If the person died before March 31, then ITR is necessary for that year if the income exceeds the tax limit.
If the person did not have any taxable income, then it is not necessary to file an ITR.
It is also necessary to file an ITR to claim refund.

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