Explanation
When a taxpayer dies, the legal heir (or legal representative under §160) must file the ITR for: (1) Income earned by the deceased from 1 April to the date of death — filed under the deceased's PAN using the legal heir's credentials on the portal. (2) Income from the estate after the date of death — reported in the legal heir's own ITR. To file: go to the income-tax portal → Register as Legal Heir → submit death certificate and legal heirship documents → once approved, the legal heir can log in under the deceased's PAN and file ITR. The same ITR form that the deceased would have used applies. TDS credits in the deceased's Form 26AS can be claimed. Legal heirs are jointly and severally liable for the deceased's tax dues. Verify on the income-tax portal before filing.