16 November 2020
One of my Relative was died on 21.02.2019 and his income tax return not yet being filed and his wife filed his own Return mistakenly without considering her Husbands Income. But his wife registered himself as representative assessee in the Inxome tax portal. But now in the Financial Year 2018-19 (A.Y. 2019-20) the bank has deducted the t.d.s. on payment u/s 194A against deceased person’s pan. Income tax Department has shown in e-portal the representative assessee can not file 2nd time on behalf of deceased assessee. Now my question is how his wife can claim the T.D.S. which is deducted under the pan of deceased assessee. Please resolve my query