Then, the IT department verifies the documents submitted and either approves or rejects your request.

First, you have to register yourself as the authorized representative of the deceased person using your own log in ID (PAN) and password on the IT portal. Neetu Brahma, director, Nangia Andersen India, explained the process for filing a deceased’s ITR. According to him, this separation was done in the past when tax returns were filed in physical form. However, one of the two CAs pointed out that since only one return can be filed for a financial year on the income tax portal, only one combined return is actually being filed for the two separate periods. Mint spoke to two CAs, who said that, as per law, and with reference to the above example, one return has to be filed for FY 2022 and two returns for the two separate periods in FY23. Thereafter, the legal representative will have to continue filing the tax return every financial year until the deceased’s assets are transferred (distributed) to the heirs. For financial year 2023, two periods will be identified for taxation purposes-from 1 April to (when the person was alive), and second, the remaining part of the financial year (after the person died but his assets continued to generate income). This is the period when the person was alive. Then, the ITR will have to be filed for financial year 2022 (1 April 2021 to 31 March 2022) by 31 July 2022. “The legal representative’s personal income or assets are protected,' says, Dutta.įor what periods do ITRs have to be filed? Note that, as the legal representative is filing tax returns for the deceased’s income, his/ her tax liability will be limited to the extent of the deceased’s estate. For filing a deceased’s tax returns, the legal representative has to first register himself on the Income Tax portal for this.

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