• Filing income tax return for late father as legal representative


My father expired in Feb 2021. He didn't make any will. My mother as his representative assesse filed his income tax return for the financial year 2020-21. My late father had no other income apart from interest income (retired from his job in 2019 and no business income). He had substantial savings in his employee provident fund account (EPF) for which my mother is a nominee. She still hasn't made a withdrawal for this amount from EPF account. The interest on this EPF amount is above Rs 3 lacs per year.


1) Should my mother file the income tax for my late father for financial year 2021-22 as well? Because though the EPF interest income of my late father is exempted from tax but still it is above limit of Rs 3 lacs per year (above which tax return is supposed to be filed) ?

2) My mother and I got my late father's PPF and Bank Account money as nominees in July 2021. We both have already filed our respective income tax returns for FY 2021-22 but haven't shown this amount as exempted income. Were we supposed to show this inherited amount in the exempted income section? If yes, then should we file a revised income tax return?
Asked 6 months ago in Income Tax

1) If any income is credited in his account or TDS is deducted in 2021-22 then your mother should file again the ITR for 2021-22 as a legal heir. 


2) Yes you should declare such amounts under exempt income and the income generated from such assets in your ITRs. You can revise the ITR upto 31.12.2022.

Vivek Kumar Arora
CA, Delhi
4556 Answers
681 Consultations

5.0 on 5.0

1. You have to file ITR for your father with your mother as legal heir for  FY 2021-22.

2. No need to revise your ITR. You should have reported the amount in Schedule EI. But in future, if you get any queries then only revise your ITR. 

Puja Sharma
CA, Jaipur
63 Answers

Not rated

Technically your mother cannot file income tax return for a deceased after his year of death.

After his year of death all his income should be taxed in the hands of nominee only even though account could not be transferred.


Further, since only exempt income is earned there is no requirement to file income tax return.


Your mother should have shown the interest income but not the principal amount.


Hope you find the information helpful, if yes do rate if 5 and provide your valuable feedback for my improvement.

Thank you.

Naman Maloo
CA, Jaipur
4108 Answers
76 Consultations

5.0 on 5.0



1. Not mandatory to file ITR. 

2. This isn't a mandatory requirement. But you should have reported it as an exempt income. There are usually no penalties for non-reporting in such cases. If the amounts are substantial, it is advisable to revise ITR and report the same.

Lakshita Bhandari
CA, Mumbai
5664 Answers
839 Consultations

5.0 on 5.0

Dear Sir,


Hope you are doing well !!


1. It is not mandatory to file ITR for the same.


2. It is advisable to file revise return and show the same in the EI schedule.

Payal Chhajed
CA, Mumbai
5179 Answers
254 Consultations

5.0 on 5.0

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