Filing ITR of a deceased person?


Can multiple legal heirs file the ITR of a deceased person?

Hey @HarishMehta

If there is only one legal heir of the deceased then he/she will act as the legal representative, but if there is more than one legal heir any one of them with the consent of all the others, can act as legal representative for the purpose of income tax. As per section 157 of the Income Tax Act, 1961, a legal representative will be entitled to collect proportionate tax from other legal heirs as a part of their share.

If multiple legal heirs want to file ITR then as per provisions of the Income Tax Act return is required to be filed in the capacity of AOP (Association Of Persons) or BOI (Body of Individuals).