Is Filing an ITR for a Deceased Person Necessary for AY 2025-26? Here’s What Legal Heirs Need to Know
The Income Tax Return (ITR) filing season for 2025 is in full swing, and many of us are diligently meeting our legal obligation to report income to the tax department. But what happens when someone passes away? Does their income tax obligation also cease? Experts confirm: no, it doesn’t.
Filing an ITR for a deceased person is legally required if their income met certain thresholds until the date of their death. This means legal heirs have a crucial role to play.
When is an ITR for a Deceased Person Mandatory?
“As per the provisions of the Income Tax Act, 1961, filing of income tax return (ITR) is mandatory even for a deceased person in respect of the income earned up to the date of death, provided the total income exceeds the basic exemption limit or otherwise attracts the requirement to file a return u/s 139 of the IT Act. The responsibility of filing such return vests with the legal heir or representative of the deceased,” explains Suresh Surana, a Mumbai-based chartered accountant.
In simpler terms, if the deceased person’s income from April 1, 2024 (the start of the financial year) up to their date of death exceeded the basic exemption limit, an ITR must be filed for them. This also applies if any other conditions under Section 139 of the IT Act are met.
What Legal Heirs Need to Do
The primary responsibility for filing the deceased’s ITR falls on the legal heir or representative. Here’s a crucial step:
- Register as a Legal Heir on the Income Tax Portal: Before you can file the ITR for the deceased, you, as the legal heir, must register yourself on the income tax e-filing portal as a “Representative Assessee.” This is a mandatory step. Once registered and approved, you’ll be able to access the deceased’s tax records and file their return.
- It’s vital for legal heirs to be aware of these requirements to ensure compliance with income tax laws, even after a loved one has passed away.
