How to File ITR of a Deceased Person: Legal Heir Steps

Published by Karan Bindal, Founder

To file a deceased person's income tax return, a legal heir first registers as their representative on the e-Filing portal, using the heir's own login, with the deceased's PAN, the death certificate and proof of being the heir. Once the Income Tax Department approves the request, the heir switches to the deceased's profile and files for the income earned up to the date of death.

Why this falls on the family

The portal's manual explains that under section 159 of the Income-tax Act, 1961, a legal representative must pay what the person would have owed, and is treated as the assessee. So the legal representative files the return for the income the person earned.

The Income-tax Act, 2025 is reported to carry this in its section 302. The official manual we read still cites the older section, and we could not open the official text of the new one.

We could not confirm exactly when a return is compulsory in every case, so please ask a CA whether you need to file. Tax commentary also notes that a return can be the way to claim a refund of tax deducted at source.

Before you begin

You will need:

Your own e-Filing login. If you do not have an account, register first.
PAN of the person who died. The portal recommends that it be linked with their Aadhaar.
A copy of the death certificate
Proof that you are the legal heir
An order in the person's name, but only if the reason for registering is to appeal against that order
A letter of indemnity, which is optional

Files can be up to 5 MB each.

Please keep the PAN active until all tax and financial matters are finished. We found no official instruction for cancelling a deceased person's PAN.

What counts as proof of legal heir

The portal's own steps say only "as per the norms". The Income Tax Department's page lists:

A legal heir certificate from a court
A legal heir certificate from a local revenue authority
A surviving family members certificate from a local revenue authority
A registered will
A family pension certificate from a central or state government

Availability of these certificates differs by state. See our guide to these certificates.

The steps on the portal

Log in to the e-Filing portal with your own User ID and password.
Go to Authorised Partners and click Register as Representative Assessee.
Click Let's Get Started, then Create New Request.
Select the category Deceased (Legal heir).
Enter the person's PAN, date of birth and other details, and upload the attachments.
Verify with the OTP sent to your own mobile number and email, and submit.

The manual says the department processes the request within 7 days. It also says you will hear by email and SMS whether it was approved or rejected.

After approval

Log in with your own details and, in the profile section, switch to acting as the representative of the deceased person. You can then work on their account from there.

We did not find an official page describing each step of filing and verifying the return from this point. Follow what the portal shows at that stage, or ask a CA to do it with you. The helpdesk for e-Filing is on 1800 103 0025.

If the death was before 1 April 2020

The portal asks for two more things: a request letter giving your reason for registering, and a copy of a communication that supports it, such as an order or notice from the Income Tax Department or an appellate authority.

What goes in this return, and what goes in yours

The person's return covers their income up to the date of death.
Income after the death from assets you have inherited, such as rent or interest, goes in the return of the person who now owns them. This comes from tax commentary, not an official page, so please confirm it with a CA for your own case.

The deadline

We found no special due date for a deceased person's return in the official pages we read. Check the current year's due date on the portal, and ask a CA if it has passed.

How far your own liability goes

Section 159 limits a legal representative's liability to what the estate can meet. There is an important exception: if you dispose of the person's assets while tax is unpaid, you can become personally liable, up to the value of what you disposed of.

So it is wise to check for tax dues or notices before dividing or selling anything. Log in as the representative and look at any pending demand or notice.

When to involve a CA or a lawyer

Please take professional help if there is capital gains from a sale, a business, a tax notice, a pending appeal or foreign income. If several heirs are involved, agree early on who will register.

Help your family with this now

A family can only file on time if it can find the PAN, the login details of banks and the last few returns. Our free family checklist shows what to note down, and Aakhri Pal keeps these details and documents in one private place for your family.

Last checked: 31 October 2026. The Income-tax Act, 2025 is reported to have replaced the 1961 Act from April 2026, and portal screens change, so confirm with the portal or a CA. This is general guidance, not legal or tax advice.

Sources: Income Tax: legal heir user manual · Income Tax: register as legal heir, FAQs · Income Tax Department: register legal heir, accepted proofs · Section 159, Income-tax Act, 1961 · Tax commentary on returns for a deceased parent