Filing ITR for a deceased taxpayer: What are the rules?

Under the Income-Tax Act of 2025, an individual's tax obligations do not cease upon their passing. It is the responsibility of the designated 'legal representative' to submit an income tax return covering the timeframe from the beginning of the current tax year up to the day of death. Furthermore, if the individual passed away without having submitted the return for the prior year, the representative is also required to file that pending return.

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Filing ITR for a deceased taxpayer: What are the rules? | ShortKT