Representative Filing for a Deceased Taxpayer in AY 2026-27

Representative filing for AY 2026-27 needs legal-heir or representative details, income records, tax credits, bank path, and careful verification.

Filing an ITR on behalf of a deceased taxpayer is not merely a procedural extension of the usual filing process. It raises questions about authority, income period, tax credit ownership, refund routing, and verification — each of which needs to be settled before the return goes in. This guide is written for legal heirs and representative assessees filing FY 2025-26 income in AY 2026-27. It is a practical preparation note, not a promise of refund speed or a substitute for professional review when facts are sensitive.

Key points at a glance

What the portal expects

The income tax portal's AY 2026-27 forms and help materials recognise the concept of a representative assessee and an authorised signatory. Before starting the return, the legal heir or representative should verify that the portal login is correctly linked, that the representative capacity is registered or declared appropriately, and that the form selected allows for representative filing. Portal requirements around registration and form-specific declarations should be confirmed from the official Income Tax Department help material, not assumed from a prior year's process.

A practical walkthrough

Consider a legal heir filing for a parent who passed away during FY 2025-26. The parent had pension income, fixed deposit interest, and TDS deducted. The filing task involves three passes. First, identify the income period — only income earned up to the date of death belongs in the deceased's return; income earned after that date is taxed in the legal heir's hands under a different treatment. Second, map the income head, the ITR form, and the relevant schedules; pension may come in under salary, FD interest under other sources, and each needs the corresponding TDS reconciliation. Third, compare AIS, Form 26AS, and Form 16A entries with the actual income records, and confirm that the bank account proposed for any refund is eligible for a representative filing. If any of these passes surfaces a mismatch, resolve it before submitting.

Documents to keep ready

Gather and organise these before starting the return:

• Death certificate of the deceased taxpayer
• Legal heir certificate, succession certificate, or other representative authority documents
• Pension or Form 16 records for the income period up to the date of death
• Bank interest certificates and Form 16A from deductors
• AIS and Form 26AS downloads for the deceased's PAN
• Bank account details and confirmation that the account is eligible for refund credit in a representative filing

Store these in a single folder along with a short computation note that explains how each figure in the return is supported. When a TDS amount, AIS entry, or challan needs to be explained later — whether for a refund inquiry or a notice — having a written note saves significant time.

Filing checklist

• Confirm the assessment year is AY 2026-27 for income earned during FY 2025-26.
• Establish representative authority and verify portal registration before starting data entry.
• Compare Form 16 and Form 16A against AIS, TIS, and Form 26AS; investigate any mismatch before filing.
• Identify the correct ITR form after reviewing income heads; do not assume ITR-1 is sufficient without checking.
• Prepare a note for any mismatch, deduction, refund, or position that might attract scrutiny.
• File only when the figures are fully supported and e-verify within the time allowed.

Mistakes to avoid

The most consequential errors in representative filing tend to cluster around four areas. Filing under the wrong login or without proper representative authority on record can invalidate the return or complicate the refund path. Including interest income that accrued after the date of death in the deceased's return, rather than the heir's, is a factual error that can prompt a notice. Using a bank account that does not meet the portal's eligibility criteria for representative-filing refunds causes processing delays. And ignoring the verification route — or using a verification method that the portal does not recognise for a representative assessee — can leave the return unverified.

One broader caution: different correction routes exist for different problems. A revised return, a rectification request, an AIS feedback submission, an ITR-U, a demand payment, and a notice reply are not interchangeable. Use the route that fits the specific issue, not the one that happens to be visible on the portal.

Useful MyeCA paths

• Complete ITR filing guide
• E-verify within 30 days
• Expert consultation
• Choose your ITR form
• Income tax calculator
• Regime comparator

Calculators and form selectors work well as a preparation layer. For cases involving a refund routed through an estate, TDS in the deceased's name, contested income periods, or any foreign asset or capital gains element, a CA review before submission makes sense.

For a fuller picture of AY 2026-27 filing generally, see the complete AY 2026-27 filing guide and the ITR form-selection guide. For a CA-assisted review, use expert consultation.

Frequently asked questions

Can a representative e-verify the return?

Official e-verify guidance covers authorised signatory and representative assessee verification methods, subject to portal-specific conditions. The applicable route should be confirmed from the portal help material before proceeding.

Should representative filings be CA reviewed?

Yes, in most cases. Authority documents, the income period split, TDS credit assignment, and refund bank routing are all points where an error has consequences — and these are easier to resolve before filing than after.

When is CA review particularly important?

Get CA review when the facts are not routine: if there is a significant refund, if the income period split is contested, if the return includes capital gains or trading income, if there are foreign assets, or if there is any AIS or TDS mismatch that cannot be traced to a clear source document.

CA technical review note

For representative filings, the reviewer should document the selected assessment year, the representative capacity and authority basis, the ITR form selected, each income head and its source document, the tax credit reconciliation, and the reason each significant figure appears in the return. If any position depends on timing — for example, the exact date of death relative to dividend payment dates, TDS processing, or AIS entries — write the date alongside the decision. The minimum file should hold the computation, portal acknowledgements, source statements, challans, representative authority documents, and correspondence. This guide is not legal advice for any specific taxpayer without reviewing that taxpayer's documents.

Final takeaway

Representative filing needs authority properly in place and records compiled with care. Income up to the relevant date must be separated clearly from income that belongs to the heir. Verification and the bank account path need extra attention. Handle this return as a distinct compliance matter within the full AY 2026-27 file — not as a simplified variant of a regular individual filing.