29 December 2021
My cousin an ex employee of Southern Railway and a divorsee expired due to Covid 19 comucations when she visited her younger sister at Mumbai on 17 th April 2021. Her aged mother ( super senior) is in Mumbai. Her only son is pursuing his studies in Australia.They have not applied for the legal heir certificate so far since the same has to be obtained from Chennai . Under these circumstances how to file her income tax return for AY 2021-22.