How to file the ITR of a deceased person and claim any TDS refund?

When a taxpayer dies, routine financial tasks — including filing income-tax returns and claiming refunds for excess TDS — do not disappear. The Income-Tax Department allows a legal heir or other authorised representative to step in and complete outstanding compliance on behalf of the deceased. This article explains the legal basis, the exact documents and portal steps to follow, common roadblocks (bank validation, closed accounts) and practical tips to get refunds re-issued safely. 

Quick summary (what you can and cannot do)

• Yes — a legal heir can file the deceased person’s ITR and claim any TDS refund shown in the deceased’s Form 26AS. 
• The legal heir must first register on the Income-Tax e-filing portal as the Representative — “Deceased (Legal Heir)” and upload supporting documents. After departmental approval you can access the deceased’s profile and file the return.
• The legal heir is treated as the representative assessee for all tax proceedings under Section 159 of the Income-tax Act; tax liabilities that existed up to the date of death must be discharged by the estate/representative (liability is recoverable from the deceased’s estate). 

Legal and practical background

• Statutory footing: Section 159 of the Income-tax Act makes the legal representative liable for sums the deceased would have owed, and enables continuation of assessment or recovery against the legal representative/estate. This is the legal reason the portal allows “Representative Assessee (Deceased)” registration. 
• What is taxed where: Compute the deceased’s income from the start of the financial year up to the date of death and file the deceased’s return accordingly. Any income arising after the date of death (for example, interest accruing after death on inherited bank deposits or rental income received after death) is generally taxable in the hands of the heir(s) who receive the asset/income — and should be reported in the heir’s own ITR for subsequent years.

Step-by-step: file the deceased’s ITR and claim TDS refund

Step 1 — Assemble legal-heir documents

Typical documents asked on the e-filing portal include:

• Death certificate (civil certificate).
• PAN of the deceased (copy).
• Proof of legal heir / succession (legal-heir certificate issued by tehsildar/municipal authority, succession certificate, probate or court order, as applicable).
• PAN and identity proof of the legal heir (your PAN, Aadhaar etc.), bank account details you want refunds credited to, proof of relationship and address.
  The Income-Tax e-filing user manual lists acceptable documents and provides format/size guidance; keep scanned copies ready. 

Step 2 — Register on the e-filing portal as the representative (Deceased / Legal Heir)

1. Log in to the Income-Tax e-filing site (incometax.gov.in) with your own credentials.
2. Go to Authorised Partner → Register as Representative Assessee (or the “Register as Legal Heir” flow). Select “Deceased (Legal Heir)” as the category.
3. Click “Create New Request”, complete the form (PAN of deceased, date of death, reason for registration — e.g., filing a return, claiming refund, responding to notice), upload the documents listed above and submit.
4. The department normally processes these requests and communicates approval/rejection by email / SMS (the portal guidance indicates the request is usually processed within a few days). After approval you can switch your profile to act as the representative assessee and file on behalf of the deceased. 

Step 3 — Compute the deceased’s income & file the correct ITR

• Compute income only up to the date of death for the deceased’s return (salary, interest accrued before death, pension, capital gains attributable to pre-death events etc.). Report TDS shown against the deceased’s PAN so that excess TDS can be set off/refunded. 
• Choose the ITR form that matches the deceased’s sources of income (same logic as for living taxpayers). If you are filing for earlier years or late returns, follow belated-return rules — late fees/penalties may apply. 
• Verification: after uploading the ITR for the deceased, you must e-verify the return. The legal heir should add his/her PAN/Aadhaar details in the verification part (portal guidance requires the legal heir’s PAN in the verification section when filing as representative). You can e-verify by Aadhaar OTP, EVC (pre-validated bank/demat), net-banking, DSC or send a signed ITR-V by post to CPC within the prescribed time. Returns not verified in time are treated as invalid. 

Step 4 — Claim the TDS refund (and what to do if the refund failed)

• If TDS was deducted in the deceased’s name, the easiest route to recover excess tax is to claim it in the deceased’s ITR you file as legal heir. The refund (if any) is credited to the bank account registered for the deceased on the e-filing portal — so confirm bank details before filing. 
• Closed/inactive bank account / refund failure: if the refund has already been issued to a bank account that is closed or a refund fails, the legal heir can raise a “Refund Re-issue” request on the e-filing portal: Services → Refund Reissue → Create Refund Reissue request, select the assessment year, validate/select a pre-validated bank account and submit the request. The portal will display assessment years where refunds have failed and let you choose a validated account for re-crediting. 

Common problems and practical solutions

Bank account not pre-validated / PAN-bank linkage failed
Refunds can be credited only to bank accounts that have been pre-validated on the e-filing portal (and where PAN-bank linkage checks pass). If your chosen refund account is not listed, go to Profile → My Bank Account → Add & Validateand complete the validation before raising a refund re-issue. If validation fails (name mismatch, PAN–bank linkage failure), contact the bank to correct KYC or ask for a bank letter confirming the joint-account/nominee details (banks sometimes issue an attestation letter acceptable to the portal). 

Multiple legal heirs / no formal legal-heir certificate
If there are multiple heirs, the portal accepts standard proofs (succession certificate, probate or court order). Where no formal certificate is available, the portal/manual lists alternative acceptable documents (affidavits, bank letters, certificate from local revenue/tehsildar depending on the case). Check the portal’s user manual for the list of permissible documents and, if needed, obtain a succession certificate or a court order to avoid disputes. 

Timing / late filing / notices
If prior years’ returns were not filed for periods when the deceased had taxable income, a legal heir should file them (belated returns may be accepted subject to late fees). If the department issues notices, those should be handled by the legal heir/representative — Section 159 permits continuation of pending proceedings in the name of the legal representative. Consult a tax professional when assessments or reassessments are involved. 

Timelines to expect

• Portal approval of a legal-heir registration: typically a few days (portal guidance indicates about a week for processing).
• Refund re-issue processing: typical industry/practice indications show the department/bank side can take several working days after submission (practitioners often report 7–10 working days depending on verifications). Monitor the portal’s Refund / Demand status after you submit the request. 

Checklist for legal heirs (short)

1. Death certificate and deceased’s PAN (scanned). 
2. Legal-heir proof (tehsildar/municipal certificate, succession certificate or court order). 
3. Your PAN & Aadhaar; keep your bank account pre-validated on the portal. 
4. Register as “Deceased (Legal Heir)” on the e-filing portal and wait for approval. 
5. Prepare the deceased’s income computation (up to date of death), file the correct ITR, e-verify (use your PAN/Aadhaar for verification or send signed ITR-V if necessary). 
6. If refund failed, use Services → Refund Reissue and select a validated bank account.

When to get professional help

If there are pending assessments, disputed demands, complex assets (foreign bank accounts, business income, large capital-gains) or multiple competing heirs, consult a chartered accountant or tax lawyer. Complex cases (probate, succession disputes) often require court orders or succession certificates before the portal will accept the representative request.

Bottom line

The Income-Tax e-filing portal provides a clear route for legal heirs to carry out tax compliance and recover refunds on behalf of a deceased taxpayer — but the process requires correct documentation, pre-validated bank details and careful computation of income up to the date of death. Start by securing the death certificate and legal-heir proof, register as “Deceased (Legal Heir)” on the portal, file and e-verify the deceased’s return, and use the Refund Re-issue facility if a refund was sent to a closed or invalid account. 

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