01 August 2018
date of death of person is 3.7.17 and his wife is receiving pension but TDS was deducted in name of deceased person for whole year (2017-18) i.e TDS was deducted monthwise on pension for whole year. which income should be shown in ITR ? and procedure for filing of itr of deceased person? thank you in advance for your response
02 August 2018
You can file the return in the deceased name itself under his PAN but while filing the return you can mention as filed by representative assessee and put in the details in the ITR.
02 August 2018
The Legal Representative ( Husband ) has to log in to Income tax India e-filing website and Register himself as Authorised Representative of his wife mentioning the particulars required. Husband has to upload his PAN, Wifes PAN, Death Certificate and Legal Heir certificate in PDF format.Remember you sign the Documents before uploading. All these documents (Four) total size should be within one MB. Then it will be approved online by the Department. After getting the Approval Husband can file the return in the name of the deceased wife as Authorised Representative.