Income tax does not end even after a person’s death. The person may die, but their responsibilities stay behind. If the person had taxable income in the previous financial year, then their income tax return must be filed, as per the income tax rules. A family member or legal heir can file the return on their behalf. If this is not done, the Income Tax Department may send a notice. A penalty can also be charged, and the legal heir might face legal action.
Who Can File the ITR of a Dead Person?
The legal heir or family member of the dead person can file the income tax return. If the person had written a will, then the person named in the will can file the return. If there is no will, then the court can also choose someone to file it.
If there is no will or court order, then the wife, husband, son, daughter, or any close family member can file the return. The legal heir must register on the income tax website using their own PAN number. After that, they can ask for permission to file the return for the dead person.
Is PAN Needed to File the Return?
Yes, the PAN card of the dead person is needed. Other documents needed are:
- Form 16 (if the person was working)
- Details of any money or investments made
- TDS certificate
- Bank statements
- Proof of tax deductions
- Death certificate
- Proof that you are the legal heir
- Your ID proof
After collecting all these papers, the legal heir must log in to the income tax website to file the return.
What is the Last Date to File the Return?
You can only file the return for the time the person was alive. For example, if the person died in December 2024, then you must file the return for income earned from April to December 2024. Normally, the last date to file the return is July 31. But this year, the last date is September 15.