{"id":19493,"date":"2021-06-19T17:59:04","date_gmt":"2021-06-19T12:29:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=19493"},"modified":"2021-06-29T14:26:56","modified_gmt":"2021-06-29T08:56:56","slug":"detailed-procedure-for-filing-a-tax-return-in-the-case-of-a-deceased-individual","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/detailed-procedure-for-filing-a-tax-return-in-the-case-of-a-deceased-individual\/","title":{"rendered":"Detailed procedure for filing a tax return in the case of a deceased individual"},"content":{"rendered":"<p>Mr. A (died on 1 June 2021).\u00a0 His tax return is pending to be filed for FY 20-21. For FY 20-21, as Mr. A was alive throughout the year, all his income would be taxable in his hands. Accordingly, will have to get a legal heir registered on the income tax portal and proceed to file his return for FY 20-21.<br \/>\nFor FY 21-22, he has income earned for 2 months until 31 May 2021. Thereafter, income received would be reported in the hands of legal heir. Thus, 2 returns would be required to be filed, (a) one for 2 months under the deceased PAN and (b) other for 10 months under the legal heir&#8217;s name.<br \/>\nThere is some more income expected to be received in FY 22-23. As income is received after 1 June 2021, the tax return for FY 22-23 would be filed under legal heir&#8217;s name.<\/p>\n<p>(a) Can a tax return under deceased PAN be filed only once i.e. for only one tax year?<\/p><\/div>\n<p>(b) If the answer to above is Yes, is it possible to club income of April and May 21 with FY 20-21 income i.e. income for FY 20-21 would consist of 14 months and proceed to file the return.<\/p>\n<p>(c) Can a tax return under legal heir&#8217;s PAN be filed more than one year i.e. for FY 21-22 and FY 22-23?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[72,270,271],"class_list":["post-19493","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-deceased-assessee","qa_tag-legal-representative","qa_tag-return-of-deceased"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/19493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19493"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19493"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=19493"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=19493"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=19493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}