Navigating Post-Demise Finances: Filing ITR for a Father Who Passed Away Intestate

Losing a loved one is undeniably one of life's most profound challenges. Amidst the grief and emotional turmoil, families often find themselves grappling with a complex web of administrative and financial responsibilities. A particularly common and often perplexing question arises: what about income tax returns for a parent who has passed away, especially when they haven't left behind a will?

The answer, while requiring careful attention, is clear: yes, the Income Tax Return (ITR) for a deceased person must indeed be filed. This crucial step ensures compliance with tax laws for any income earned by the individual up to the date of their demise. The responsibility for fulfilling this obligation falls squarely on the shoulders of the 'legal heir' or 'legal representative' of the deceased.

When an individual passes away without a will, they are said to have died 'intestate.' While the absence of a will primarily impacts the distribution of assets according to the laws of succession, it does not negate the tax filing requirements. The income earned by your father from April 1st of the financial year until his date of death is considered his taxable income, and an ITR for this period must be filed.

So, who is the 'legal heir'? Typically, this would be the spouse, children, or parents, as determined by personal laws of succession. Before you can file the ITR on behalf of the deceased, you, as the legal heir, must first register yourself on the Income Tax Department's e-filing portal. This involves providing necessary documentation, including the death certificate, your PAN, and the deceased's PAN, to establish your legal standing.

Once registered, you will be able to access the deceased's tax portal. It is imperative to accurately report all income sources – salary, pension, interest income, capital gains, rental income, etc. – that accrued up to the date of death. Any income generated from the assets *after* the date of demise will typically be treated as the income of the legal heirs, and they will need to declare this income in their *own* ITRs, proportional to their share in the inherited assets.

Failing to file the ITR for a deceased person can lead to penalties, interest charges, and potential complications for the estate. The Income Tax Department treats non-compliance seriously, regardless of the unfortunate circumstances. Therefore, taking timely action is vital not only for legal compliance but also for the smooth administration of the estate.

To navigate this process, gather all essential documents: the death certificate, the deceased's Permanent Account Number (PAN) card, bank statements, investment proofs, and any other documents related to income and deductions. It's also advisable to ensure the deceased's PAN is linked with their Aadhaar, even post-demise, as this can simplify e-filing procedures. Given the nuances involved, especially in cases without a will, seeking guidance from a qualified tax professional or financial advisor is highly recommended. They can provide tailored advice, help with accurate calculations, and ensure all procedural formalities are met, offering immense peace of mind during a challenging period.