By Sheetal Kumari | March 3, 2025

Moneycontrol PF Team| Aug 26, 2025

ITR Filing for Deceased Father: List of Documents Legal Heirs Need

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To file ITR of a deceased person, one legal heir must be registered on the Income Tax portal.

Why Legal Heir Registration Matters

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Under Section 159 of the Income Tax Act, legal heirs are liable to file the deceased’s pending ITR and pay dues.

Law Behind It

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Any one legal heir can register as the representative and file the return on behalf of the deceased.

Who Can File?

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The Income Tax department accepts multiple documents to confirm legal heir status.

Accepted Proofs of Legal Heirship

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Issued by a court of law or local revenue authority to prove heirship.

Option 1: Legal Heir Certificate

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Given by the local revenue authority confirming family members.

Option 2: Surviving Family Certificate

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A family pension certificate or a registered will can also be used.

Option 3: Pension/Will-Based Proof

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A letter confirming nominee or joint account holder details of the deceased.

Option 4: Bank/Financial Institution Letter

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Affidavits or bank letters are often accepted. Legal heir certificates are not always mandatory for ITR filing.

Practical Tip

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Next: ITR Filing: 9 Golden Rules to Avoid Costly Mistakes

Thanks For Reading !