IT return of deceased person

IT return of deceased person has to be filed by his legal heir but if legal heir is not filing her (in this case his wife) return as she don't have any income and they don't have any son or daughter. Then whether she has to registered herself and file her return also along with her husband's return as legal representative .The deceased person was the pensioner and now his wife is receiving half pension. Please guide , thank you.
Replies (1)
first of, one needs to examine whether taxable income or below the tax limits for a particular AY, secondly if there is taxable income, legal heir shall file return of income for deceased person (on behalf of deceased person) under legal heir capacity and if any tax payable shall be paid before filing return of income and aldo file the return.

from second financial year, the income viz. half of pension amount will be the income of the legal heir, which again requires taxable or not incedent, if it is taxable, now the legal heir (in this case wife) is liable to pay tax and file her personal ITR.

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