Yes, legal heir can file the Income-tax return of deceased taxpayer as a Representative Assessee. First he needs to connect himself as Legal Heir for the taxpayer in his web-portal (Incometaxindiaefiling.gov.in) login.
Steps to register as Legal Heir for any taxpayer are as below:
1) Legal Heir should login to his account.
2) After login, go to My Account >> Register as Legal Heir.
3) Select Type of Request as ‘New Request’.
4) Enter the details of Deceased Taxpayer.
5) Select the documents which you have as proof.
6) Upload the selected proof document and click on submit button.
Once you are registered as a Legal Heir, you can file the return of deceased assessee.
What in case of compulsory DSC cases ?
In case of Compulsory DSC Cases, DSC of Legal Heir will be required to submit the Return.