Deceased Estate ITR: No Fixed Filing Limit

• ITR for a deceased person must be filed by the legal heir for the period from April 1st to the date of death.
• If a valid will exists, an ITR for "The Estate of the Deceased" (with a new PAN) must be filed annually from the date of death until all assets are distributed.
• If no will, assets pass immediately to legal heirs, and only the ITR from April 1st to the date of death is required.
• The Income Tax Act does not specify a time limit for filing ITRs for "The Estate of the Deceased."
• Asset distribution should be completed within a reasonable time, not indefinitely delayed.

Why It Matters: Clarifies indefinite tax filing for deceased estates, impacting heirs/executors.