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Split the year of death at the date of death: income by head on the deceased's PAN under section 159 and on the estate under section 168, with both due dates and the full basic exemption in each period.
This page splits the year in which someone died at the date of death and shows, head by head, how much income belongs to the deceased's own return under section 159 of the Income-tax Act, 1961 and how much belongs to the estate charged in the executor's hands under section 168. Salary and pension are apportioned day-wise to the date of death, bank interest is split on a time basis because it accrues from day to day under section 5(1)(b), rent follows ownership, a capital gain is placed whole by the date of transfer under section 45(1) and a dividend by its record date under section 8(a). The output gives both section 139(1) due dates, the PAN each return sits on, the deductions each period can claim, and the full basic exemption available in each period — the deceased's period gets the entire limit, never a pro-rated one. It is written for legal heirs, executors and accountants filing the first return after a death.
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Day-wise for salary, time-basis for interest, transfer date for capital gains, record date for dividends — with the section behind each placement named.
The deceased's period carries the full basic exemption and the full Rs 75,000 or Rs 50,000 standard deduction, because nothing in the Act pro-rates either figure for a part year.
The pre-death return stays on the deceased's PAN under section 159; the estate is assessed separately from the executor's own income under section 168(2).
The uploads the e-filing portal wants before a legal heir can file — deceased's PAN, death certificate, heir proof, the heir's PAN — all inside the 5 MB limit.
No. The deceased's period carries the whole limit — Rs 4,00,000 under section 115BAC(1A) for FY 2025-26, or Rs 2,50,000, Rs 3,00,000 and Rs 5,00,000 on the old regime for under-60, senior and super-senior individuals. Even a death on 2 April leaves a period of two days that still carries the entire limit, because the Act charges the total income of the previous year and has no provision scaling a limit to a part year.
The deceased's own PAN, with the legal heir filing as representative assessee after the e-filing portal approves the Register as Legal Heir request. Section 159(3) deems the legal representative to be the assessee. Income arising after the date of death is not reported there: section 168 charges it in the hands of the executor, in an assessment kept separate from the executor's own income by section 168(2).
Both are due on the same date, because both are returns for the same previous year. For a death during FY 2025-26 both fall on 31 July 2026 under Explanation 2(c) to section 139(1), moving to 31 October 2026 for whichever set of accounts needs a section 44AB audit, with the belated window under section 139(4) closing on 31 December 2026.
No. It is the recipient's own income from other sources, with a section 57(iia) deduction of one-third of the pension or Rs 25,000 under the default regime — Rs 15,000 under the old regime — whichever is lower. There is no employer-employee relationship behind it, so the section 16(ia) standard deduction does not apply and neither the deceased's return nor the estate's return carries it.
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