Deceased assesses ITR

My Client X has expired on 25 May,21 later on 15 January,22 his wife Y who is legal heir also expired. Now her daughter Z is legal heir. My queries how to file IT return.

Income  period april,21 to 25 May,21- In the hand of his wife Y or his daughter Z  ?

Income  period april,21 till 25 May,21-  ?

Return period 26 May,21 16 january,22 - ?

in view of above, how to file IT return considering IT portal as well as legal aspect.

Replies (3)
Quick Summary
This discussion addresses the complexities of filing an Income Tax Return (ITR) for a deceased client. The primary concern is how to handle income earned during the period of the client's life and subsequently by their legal heirs. The advice suggests that the legal heir, in this case, the daughter, should file the ITR using the deceased's PAN up to the date of death. Any income earned by the heir after the deceased's passing should be declared in the heir's own ITR.

For deceased assessee ITR need to be filed by his/her legal representative till the date of his/her death.

Her his daughter will file the return.

Any income earned by nominee or heir after the death of of the assessee should be declared in the ITR of the nominee/heir...

In my opinion also the daughter will file the return for the period April 21 to Mar 2022

Deceased PAN should be used for ITR Filing till death & you may add legal heirs for verification of ITR

After death & till end of FY, income will be taxable in the hands of legal heirs

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