Difficulties:

There will be many difficulties faced by the legal representative to file the tax returns of the deceased person. It might be difficult to obtain details of the income earned by the deceased person during the year and tax deducted/remitted on the same year. A dispute might arise if there is no proper agreement on the division of the estate among the legal heirs and this can pose a problem in doing the tax computation time, for and on behalf of the deceased.

Foreign Assets Declaration of the Deceased:

If the deceased person has some foreign assets/income in his name, then those assets may have to be filed in the tax returns of that relevant year. In this case, E-filing is required to file his tax returns. In case these incomes relate to previous years but have not been disclosed or are from unexplained sources of investment, the legal representative would have to declare these under the new Black Money Act.