Filing Income Tax Return for the Deceased by Legal Heir


The loss of a loved one is undoubtedly a challenging time, and amidst the emotional turmoil, practical matters such as filing the deceased’s income tax return can be overwhelming.

However, as a legal heir, fulfilling this responsibility is essential to ensure compliance with tax laws and avoid any future complications. In this comprehensive guide, we will walk you through the process of filing the income tax return for the deceased by the legal heir, providing clarity and support during this sensitive period.

Step 1: Obtain Necessary Documents:

Before initiating the income tax return filing process, gather the following essential documents:

  1. Death Certificate: Obtain the official death certificate from the municipal authorities or the concerned hospital.
  2. Legal Heir Certificate: Apply for a legal heir certificate from the appropriate government authority to establish your legal right to represent the deceased for tax matters.
  3. PAN Card and Aadhar Card: Ensure you have the deceased’s PAN card and Aadhar card copies.
  4. Bank Statements and Financial Records: Collect bank statements, investment details, property documents, and any other relevant financial records of the deceased.

Step 2: Register as a Legal Heir on the Income Tax Department Portal:

Register as a legal heir on the Income Tax Department’s e-filing portal by following these steps:

  1. Visit the e-filing portal.
  2. Click on the “Register Yourself” option.
  3. Select “Legal Heir” as the user type and proceed.
  4. Fill in the necessary details, including the deceased’s PAN, date of birth, and date of death.
  5. Upload the legal heir certificate and relevant documents as proof.
  6. Create a new user ID and password to access the portal.

Step 3: File the Income Tax Return:

Once registered as a legal heir, you can proceed with filing the income tax return on behalf of the deceased:

  1. Log in to the e-filing portal using the legal heir’s credentials.
  2. Select the “File Income Tax Return” option.
  3. Choose the appropriate assessment year and the applicable ITR form (usually ITR 2 or ITR 3 for a deceased individual).
  4. Fill in the deceased’s personal and financial details, including income from various sources and deductions, as applicable.
  5. In the “Tax Paid and Verification” section, provide the legal heir’s details, including their PAN and Aadhar number.
  6. Calculate the tax liability for the deceased and pay any outstanding tax dues, if applicable.
  7. Generate and download the XML file of the income tax return.

Step 4: Verify and Submit the ITR:

After completing the income tax return form, verify it using any of the following methods:

  1. E-Verify: Use the Aadhar OTP or Net Banking options for quick and hassle-free verification.
  2. Send the Signed ITR-V: If the e-verification is not possible, print the ITR-V form, sign it, and mail it to the Centralized Processing Center (CPC) within 120 days from the date of filing.


Filing the income tax return for a deceased individual is a responsibility that a legal heir must fulfill. The process may seem daunting at first, but with the right documents and knowledge, it becomes manageable. You Can get the legal heir certificate format Online With the Help of Experts.

By registering as a legal heir on the Income Tax Department portal and carefully following the steps for filing the income tax return, you can ensure compliance with tax laws and safeguard the financial matters of your departed loved one.

In times of loss, remember that seeking guidance from a tax professional or legal advisor can provide invaluable support and clarity.

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