Aditya Bhattachrya Shares Key Guidance on Handling Income Tax Notices Issued to Deceased Taxpayers

Aditya Bhattachrya has been featured in Business Standard, where he shared important legal guidance on the rights and responsibilities of legal heirs when income tax notices are issued in the name of deceased taxpayers.

Commenting on the issue, Aditya emphasized that legal heirs should not ignore such notices or assume they are legally valid. Instead, they should promptly inform the Assessing Officer of the taxpayer’s demise and submit the death certificate.

He further explained that legal heirs must register themselves as the deceased’s legal representative on the Income Tax Portal to act on behalf of the estate. Importantly, they should raise a specific objection that a notice issued in the name of a deceased person is invalid under law. In complex or high-value matters, he advised seeking professional tax assistance to ensure compliance and protect the estate’s interests.

Aditya also highlighted that income earned from the deceased’s assets after death is taxed separately until those assets are transferred to the legal heirs. Depending on the circumstances, such income may be assessed as estate income or in the hands of the legal heirs.

Addressing return filing requirements, he noted that an income tax return may still need to be filed where the deceased’s income exceeded the basic exemption limit, where a TDS refund is to be claimed, losses are to be carried forward, or a valid tax notice has been issued. Filing may also be mandatory if the deceased held foreign assets or income or served as a company director. Even where filing is not legally required, completing the return often helps families maintain a clear tax record and avoid future disputes.

Aditya further advised that in cases involving multiple legal heirs, one representative should be designated to file the return on behalf of the estate to prevent duplication. He also stressed the importance of verifying whether any income tax notice was validly issued and ensuring that returns, wherever required, are filed within the prescribed timelines, as interest and penalties may continue to apply to the deceased’s estate.

Aditya’s insights provide practical guidance for taxpayers and their families navigating the legal and procedural complexities surrounding tax compliance after the death of a taxpayer.

Read the full article here: https://www.business-standard.com/finance/personal-finance/income-tax-notice-to-a-deceased-person-how-should-legal-heirs-respond-126072800940_1.html 

Last Updated on 1 August, 2026