New Delhi, June 3 -- When a family member passes away, sorting out their income tax return (ITR) is unlikely to be at the top of anyone's mind. But under Indian tax law, a person's obligation to file and pay taxes does not end with death. The responsibility passes to their legal representative or legal heirs, and overlooking it can lead to notices, penalties and delays in settling financial affairs. With the ITR filing season approaching, here's what families should know.

Under Section 302 of the Income Tax Act, 2025 (corresponding to Section 159 of the old Act), the legal representative of a deceased taxpayer has to complete their tax obligations, including filing the ITR and paying any outstanding dues. "The legal representative of the...