Certain things are unavoidable in our lives and these include death and taxes. Death does not relieve even the deceased from the liability of taxes. This complex situation raises questions about who shall bear the tax burden and responsibility for tax filings after the death of a person. The Income-tax Act, 1961, has dedicated sections that deal with such a scenario. It is to be noted that the obligation to file income tax return (ITR) for the deceased arises if the latter’s income exceeds the minimum exemption limit of ₹2.5 lakh in a financial year.