How do I file the income tax return of a family member who has passed away

Question

My father passed away during the financial year and he had taxable income up to the date of his death, and I want to know how to fulfil his tax filing obligations. I have been reading conflicting things online and I would like to understand what Indian law actually says about this, which Act and Section applies, what the realistic timelines and costs are, and what I should be doing right now to protect my position. If the matter can be resolved without litigation I would prefer that route, but I want to know what my rights are before I agree to anything or sign any document.

MyVakeel Legal Desk · Accepted Answer

How do I file the income tax return of a family member who has passed away is governed in India primarily by Income-tax Act, 1961, Section 159, Income-tax Act, 1961, Section 168 and Income-tax Act, 2025. The short answer is set out below, followed by the practical steps most people in this situation need to take. Read it alongside the specific provisions named, because the exact relief available to you turns on the facts you can prove on paper.

Section 159 of the Income-tax Act, 1961 provides that where a person dies, the legal representative is liable to pay any tax that the deceased would have been liable to pay if they had not died, and is responsible for filing the income tax return for the period up to the date of death, covering all income earned by the deceased during that period of the financial year.

To file the return on behalf of the deceased, the legal representative must register as a legal heir on the income tax e-filing portal, which requires uploading documents such as the death certificate, PAN of the deceased, PAN and identity proof of the legal heir, and legal heir proof such as a succession certificate, legal heir certificate or, in some cases, a registered will, and this registration must be approved by the department before the return can be filed in a representative capacity.

Income earned by the estate of the deceased after the date of death but before the estate is fully distributed to the heirs, is separately assessed in the hands of the estate through the legal representative or executor under Section 168, and this is treated as income of an association of persons or a similar entity for tax purposes, distinct from the deceased's own final personal return.

The legal representative's liability under Section 159 is generally limited to the extent of the assets of the deceased that have come into their hands, meaning a legal heir is not expected to pay the deceased's tax liability from their own separate personal funds beyond the value of the inherited estate.

What to do next: 1) Register as legal heir on the income tax portal with required documents; 2) File the deceased's final return for the period up to the date of death; 3) Separately account for income earned by the estate after death if applicable; 4) Retain proof of the extent of inherited assets to establish the limit of your liability.

If the other side has already issued a notice, filed a case or set a deadline, treat the matter as time-sensitive — most remedies under Income-tax Act, 1961, Section 159 carry limitation periods, and a delay you cannot explain weakens an otherwise strong case. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in this practice area.