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Basic of Income tax return

After the death of the taxpayer, his heir has to submit his ITR

For the income earned up until the date of death, his legal heir or representative must file an income tax return (ITR) on his behalf.


1. After the death of the person, the heir has to do this       

2. Income earned from the beginning of the financial year till death is considered the income of the deceased.

It is often seen that after the death of a taxpayer, his income tax return is not submitted. But doing so is legally wrong. As per the rule, it is mandatory for every person whose income falls in the taxable limit in the relevant financial year, even if he has died. Today we are telling you about this.

Who needs to pay tax after the death of the taxpayer 

After the death of the person the heir will have to do this work. After filing ITR for the deceased taxpayer, the Income Tax Department permanently closes the account of that deceased taxpayer. In fact, income is assessed from the beginning of the financial year to the date of death of the income tax payer to file the return of the deceased. An IT return of a deceased family member can be filed on behalf of the legal heir or legal representative.

What is the rule?

Under Section 159 of the Income Tax Act, 1961, if a person dies, his legal heir has to pay tax. Therefore, if you are the legal heir, you must first contact the Income Tax Department and register yourself as the legal representative of the deceased. Only then it is allowed to file IT returns on behalf of the deceased taxpayer. If the taxpayer has not prepared the will before he dies,

So according to the Indian successor rule, the person who has the right to the property of the deceased. He will also have to comply with his income tax related responsibilities.

How will the income of the deceased be calculated? 

According to the rule, the income earned from the beginning of the financial year till death is considered the income of the deceased. Income earned from property inherited from the deceased is considered taxable.

What will the successor have to do?

After the death of the taxpayer, the responsibility of filing the returns falls on his successor. The successor only has to file his return and file income tax. Apart from this, if any notice is issued before the death, then it will be the responsibility of the successor as well. His action may continue against the heirs from the date of death. That is why it is right to settle all cases on time.

These documents are important

Bank statements, investment documents and other related documents are required to file returns so that income tax can be assessed. To file the return of the deceased person as the legal heir, one must first register with the IT department. For this process death certificate, PAN card of deceased person, self-attested PAN card of legal heir and copy of legal heir certificate are required.

Cancellation of PAN is also necessary

It is necessary to cancel it when the person dies. The legal heir or relative of the person can apply to the Income Tax Department for cancellation of PAN. After filing the return and paying the outstanding tax, the Assessment Officer will have to file a written application for cancellation of PAN. The Income Tax Department will cancel the PAN after examining the application.

Also, Read: "Section 115BAC of The Income Tax Act".


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Note-All the aforementioned information in the article is taken from authentic resources and has been published after moderation. Any change in the information other than fact must be believed as a human error. For queries mail us at

Krishna Gopal Varshney

An editor at Myitronlinenews
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Krishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates.

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