{"id":29807,"date":"2025-09-03T19:21:47","date_gmt":"2025-09-03T13:51:47","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29807"},"modified":"2026-06-14T17:28:57","modified_gmt":"2026-06-14T11:58:57","slug":"how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/","title":{"rendered":"How can I file ITR, claim TDS refund for a deceased parent?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a37f1d73b641\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a37f1d73b641\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Filing_ITR_Claiming_TDS_Refund_for_a_Deceased_Parent\" title=\"Filing ITR &amp; Claiming TDS Refund for a Deceased Parent\">Filing ITR &amp; Claiming TDS Refund for a Deceased Parent<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Obtain_Proof_That_You_Are_the_Legal_Heir\" title=\"Obtain Proof That You Are the Legal Heir\">Obtain Proof That You Are the Legal Heir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Register_as_Legal_Heir_on_the_Income_Tax_Portal\" title=\"Register as Legal Heir on the Income Tax Portal\">Register as Legal Heir on the Income Tax Portal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#File_the_ITR_Claim_Refund\" title=\"File the ITR &amp; Claim Refund\">File the ITR &amp; Claim Refund<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Income_Received_After_Death\" title=\"Income Received After Death\">Income Received After Death<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Multiple_Heirs\" title=\"Multiple Heirs?\">Multiple Heirs?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Who_Pays_Income_Tax_After_a_Taxpayer_Dies\" title=\"Who Pays Income Tax After a Taxpayer Dies?\">Who Pays Income Tax After a Taxpayer Dies?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Who_Pays_the_Tax\" title=\"Who Pays the Tax?\">Who Pays the Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#What_Taxes_Are_Payable\" title=\"What Taxes Are Payable?\">What Taxes Are Payable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Extent_of_Liability\" title=\"Extent of Liability: \">Extent of Liability: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/how-can-i-file-itr-claim-tds-refund-for-a-deceased-parent\/#Special_Case\" title=\"Special Case: \">Special Case: <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"155\" data-end=\"217\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25865\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25.jpg\" alt=\"Income Tax Return Form ITR 1 &amp; ITR 4 notified for AY 2024-25\" width=\"1200\" height=\"675\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25.jpg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-800x450.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<h2 data-start=\"155\" data-end=\"217\"><span class=\"ez-toc-section\" id=\"Filing_ITR_Claiming_TDS_Refund_for_a_Deceased_Parent\"><\/span><span style=\"color: #000080;\">Filing ITR &amp; Claiming TDS Refund for a Deceased Parent<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"219\" data-end=\"272\"><span class=\"ez-toc-section\" id=\"Obtain_Proof_That_You_Are_the_Legal_Heir\"><\/span><span style=\"color: #000080;\"><strong data-start=\"226\" data-end=\"270\">Obtain Proof That You Are the Legal Heir<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"275\" data-end=\"379\">Apply through the local tehsildar\/municipal corporation office for a legal heir certificate. Submit an application form, death certificate, PAN of the deceased, your PAN, address proof, bank account details, and documents proving your relationship. Once verified, the tehsildar issues a legal heir certificate.<\/p>\n<h3 data-start=\"612\" data-end=\"672\"><span class=\"ez-toc-section\" id=\"Register_as_Legal_Heir_on_the_Income_Tax_Portal\"><\/span><span style=\"color: #000080;\"><strong data-start=\"619\" data-end=\"670\">Register as Legal Heir on the Income Tax Portal<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"673\" data-end=\"1101\">\n<li data-start=\"673\" data-end=\"742\">\n<p data-start=\"675\" data-end=\"742\">Log in to your own account on the Income Tax e-filing portal.<\/p>\n<\/li>\n<li data-start=\"743\" data-end=\"801\">\n<p data-start=\"745\" data-end=\"801\">Request registration as a representative assessee.<\/p>\n<\/li>\n<li data-start=\"802\" data-end=\"1013\">\n<p data-start=\"804\" data-end=\"871\">Select \u201cDeceased (legal heir)\u201d and upload required documents:<\/p>\n<ul data-start=\"874\" data-end=\"1013\">\n<li data-start=\"874\" data-end=\"895\">\n<p data-start=\"876\" data-end=\"895\">Death certificate<\/p>\n<\/li>\n<li data-start=\"898\" data-end=\"917\">\n<p data-start=\"900\" data-end=\"917\">PAN of deceased<\/p>\n<\/li>\n<li data-start=\"920\" data-end=\"940\">\n<p data-start=\"922\" data-end=\"940\">Legal heir proof<\/p>\n<\/li>\n<li data-start=\"943\" data-end=\"975\">\n<p data-start=\"945\" data-end=\"975\">Your PAN, ID &amp; address proof<\/p>\n<\/li>\n<li data-start=\"978\" data-end=\"1013\">\n<p data-start=\"980\" data-end=\"1013\">Bank account details for refund<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1014\" data-end=\"1101\">\n<p data-start=\"1016\" data-end=\"1101\">Once the income tax department approves, you can file ITR on behalf of your parent.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1108\" data-end=\"1148\"><span class=\"ez-toc-section\" id=\"File_the_ITR_Claim_Refund\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1115\" data-end=\"1146\">File the ITR &amp; Claim Refund<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29809\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/photo_2025-09-03_18-44-36.jpg\" alt=\"\" width=\"893\" height=\"893\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/photo_2025-09-03_18-44-36.jpg 627w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/photo_2025-09-03_18-44-36-300x300.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/photo_2025-09-03_18-44-36-150x150.jpg 150w\" sizes=\"(max-width: 893px) 100vw, 893px\" \/><\/p>\n<ul data-start=\"1149\" data-end=\"1432\">\n<li data-start=\"1149\" data-end=\"1222\">\n<p data-start=\"1151\" data-end=\"1222\">File the ITR as usual (for the income earned till the date of death).<\/p>\n<\/li>\n<li data-start=\"1223\" data-end=\"1303\">\n<p data-start=\"1225\" data-end=\"1303\">Refund (if any) will be credited to the legal heir\u2019s validated bank account.<\/p>\n<\/li>\n<li data-start=\"1304\" data-end=\"1432\">\n<p data-start=\"1306\" data-end=\"1432\">If the original bank account of the deceased is closed, file a <strong data-start=\"1369\" data-end=\"1398\">\u201cRefund Re-issue Request\u201d<\/strong> with your bank account details.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1439\" data-end=\"1479\"><span class=\"ez-toc-section\" id=\"Income_Received_After_Death\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1446\" data-end=\"1477\">Income Received After Death<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1482\" data-end=\"1601\">Any income after the date of death (e.g., interest credited later) is taxable in the hands of the legal heir.\u00a0If TDS is deducted post-death, you can claim it in your own ITR.<\/p>\n<h3 data-start=\"1677\" data-end=\"1705\"><span class=\"ez-toc-section\" id=\"Multiple_Heirs\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1684\" data-end=\"1703\">Multiple Heirs?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1706\" data-end=\"1887\">\n<li data-start=\"1706\" data-end=\"1766\">\n<p data-start=\"1708\" data-end=\"1766\">Registration of one legal heir is sufficient for filing.\u00a0If there are multiple heirs, consensus is needed to avoid disputes.\u00a0Keep legal documents ready for verification. No separate prior intimation to the Income Tax Department is needed apart from registering as a legal heir on the portal.<\/p>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Who_Pays_Income_Tax_After_a_Taxpayer_Dies\"><\/span><span style=\"color: #000080;\">Who Pays Income Tax After a Taxpayer Dies?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32110\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/Who-Pays-Income-Tax-After-a-Taxpayer-Dies.jpg\" alt=\"Who Pays Income Tax After a Taxpayer Dies?\" width=\"1024\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/Who-Pays-Income-Tax-After-a-Taxpayer-Dies.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/Who-Pays-Income-Tax-After-a-Taxpayer-Dies-240x300.jpg 240w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/Who-Pays-Income-Tax-After-a-Taxpayer-Dies-819x1024.jpg 819w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/Who-Pays-Income-Tax-After-a-Taxpayer-Dies-768x960.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/Who-Pays-Income-Tax-After-a-Taxpayer-Dies-800x1000.jpg 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_Pays_the_Tax\"><\/span><span style=\"color: #000080;\"><strong>Who Pays the Tax?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Legal Representative \/ Legal Heir: As per Section 159 of the Income Tax Act, 1961, the legal heir (executor, administrator, or family member who inherits the estate) is responsible. This could be a spouse, children, or Any person managing the estate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_Taxes_Are_Payable\"><\/span><span style=\"color: #000080;\">What Taxes Are Payable?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The legal heir must handle:<\/p>\n<ul>\n<li>Tax on Income Earned Before Death: Income from April 1 to the date of death. A return must be filed in the name of the deceased (e.g., \u201cLate Mr. X, through legal heir Mrs. Y\u201d)<\/li>\n<li>Tax on Income Earned After Death: Income generated from the inherited assets (rent, interest, etc.) This is taxed either in the hands of the legal heir OR in the estate (if the the estate is under administration).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Extent_of_Liability\"><\/span><span style=\"color: #000080;\"><strong>Extent of Liability: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The legal heir is liable only to the extent of the estate inherited. They are not required to pay from their personal funds. The legal heir must register as a legal heir on the income tax portal, file an ITR on behalf of the deceased, pay any outstanding taxes, and claim refunds (if any).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Case\"><\/span><span style=\"color: #000080;\">Special Case: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Will \/ Executor: If a will exists, the executor handles tax matters. During administration, income may be taxed as \u201cEstate of the deceased.&#8221;\u00a0Filing ensures closure of PAN records; the taxpayer must avoidance of notices\/penalties. Taxpayers always segregate the following:<\/p>\n<ul>\n<li>Pre-death income \u2192 deceased ITR<\/li>\n<li>Post-death income \u2192 heir\/estate ITR<\/li>\n<\/ul>\n<p>The legal heir pays the deceased person\u2019s income tax, but only from the assets inherited, not from personal funds.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Filing ITR &amp; Claiming TDS Refund for a Deceased Parent Obtain Proof That You Are the Legal Heir Apply through the local tehsildar\/municipal corporation office for a legal heir certificate. Submit an application form, death certificate, PAN of the deceased, your PAN, address proof, bank account details, and documents proving your relationship. Once verified, the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29807"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=29807"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29807\/revisions"}],"predecessor-version":[{"id":32111,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29807\/revisions\/32111"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=29807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=29807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=29807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}