09 February 2013
My client's TDS was deducted u/s 194A. His income was below exemption limits. Before filing of Return of Income and claim of refund of TDS, my client is died. Now, Is it possible to file Return of Income?? If yes then Who can sign the Return of Income?? If no then How to get refund of TDS???? Please Help....
10 February 2013
The year should have been mentioned.
The Return of Income Tax shall be filed by the natural heir (select one senior amongst heirs. You will inform the Authorities that Assessee died so return being filed by heir. Please note that this would be the last Return.
The refund amount shall be refunded through bank account of assessee and thereafter heirs can draw the amount from bank by following the bank rules and procedure.
Please note that my answer is based on the fact that assessee's bank account is active even after death. Further reply is based on my past experience.
Better you wait for responses from another experts or prefer to discuss verbally with Income Tax Officer of your area.