Deceased's Property ITR: Legal Heirs & Executors Must Know Filing Rules

• Legal heir must file ITR for the deceased from April 1st until the date of death, after being registered as a legal heir.
• If a valid will exists, the executor files ITR for "The Estate of the Deceased" from the date of death until asset distribution.
• The estate's ITR requires a PAN and continues annually until all assets are distributed, potentially for many years.
• If no will (intestate), assets immediately pass to legal heirs; only one ITR from April 1st to death date is needed.
• Income tax law doesn't specify a deadline for the estate's ITR, but asset distribution should not be indefinitely delayed.

Why It Matters: Legal heirs and executors have distinct ITR filing duties for deceased's property based on will existence.