ITR Filing: Documents required to register as a legal representative for filing a deceased father’s ITR

Filing income tax return of deceased father

My father passed away in December 2024. We now need to file his Income Tax Return (ITR) for the financial year 2024–25. Our tax consultant advised us to obtain a legal heir certificate to register as a legal heir on the income tax portal for filing his ITR. However, our lawyer said that the process of obtaining this certificate is lengthy and, for the limited purpose of filing an ITR, it would be expensive and time-consuming. He suggested instead that my mother submit an affidavit stating that she and her sons are the legal heirs and that she intends to file the return of her late husband.

Expert Advice: Since my father did not make a will, our tax consultant accepted this affidavit and filed the return. However, he continues to insist that we should begin the process of obtaining a legal heir certificate, as the income tax department may demand it in the future during assessment proceedings. We are concerned that if it is never demanded, the effort and expense involved may go to waste. Is it absolutely necessary to obtain a legal heir certificate solely for the purpose of filing an ITR?

Under Section 159 of the Income Tax Act, legal representatives are liable for the tax liabilities payable by the deceased. Legal heirs are therefore responsible for filing the return of income from 1st April until the date of death and for discharging the tax liability. Since my father did not leave a will, his assets would pass to his legal heirs in accordance with the personal law applicable to him.

For filing the ITR, any of the legal heirs can be registered as the legal heir on the income tax e-filing portal by following the prescribed procedure. Once the registration is accepted by the department, the legal heir can file the ITR of the deceased. According to the income tax website, any of the following documents are valid for registering as a legal representative:

1. Legal heir certificate issued by a court of law or local revenue authority.

2. Surviving family member certificate issued by the local revenue authority.

3. Family pension certificate issued by the central or state government.

4. Registered will.

5. Letter issued by a bank or financial institution on its letterhead, with official seal and signature, confirming the particulars of the nominee or joint account holder of the deceased at the time of death.

The above list is not exhaustive. In your case, the affidavit made by your mother has already been accepted by the income tax department, and she has been recognized as the legal representative of your father. Therefore, it may not be necessary to obtain a legal heir certificate. Moreover, since other documents are also accepted, a more practical step would be to obtain a letter from the bank where your father held an account, as listed in point 5 above, which would be simpler and less costly.

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