ITR
Filing ITR-1 for a parent who died during the year
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Facts
The legal heir registers on the e-Filing portal as the representative of the deceased and files the return for income up to the date of death, using the deceased's PAN.
Provisions and law
- Sec 139(1), Income-tax Act 1961 (now Sec 263(1))A return is compulsory when income exceeds the basic exemption limit or a specified condition is met; for salaried people the AY 2026-27 due date was 31 July 2026.
Analysis
Income up to the date of death is in her return; income after that on her assets is taxed to the legal heirs or estate. If her pension and interest were ₹3,20,000 with TDS of ₹8,000, filing gets the refund to the validated account. Registration needs the death certificate and proof of legal heirship.
Conclusion
- Register as legal heir on the portal with the death certificate.
- Collect her Form 16, interest certificates and AIS.
- File ITR-1 for income up to the date of death.
- E-verify as representative.
- Close or transmit her bank accounts after refund.
A Savvy can do this for you
Income tax return for salaried and pensioners, ITR-1 (Sahaj)
₹999
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