10 December 2010
An assessee Mr. X died during December 2009 and he was a college staff. The college now refuses to deduct TDS and issue Form 16 for his PAN as he deceased during the year F.Y. 2009-10. Can his wife Mrs. X file his return of income for the A.Y. 2010 -11 as his legal heir with the PAN of Mr. X. If so what is the procedure to file his return of income or should Mrs. X disclose the income of Mr. X for 2009-10 in her return? thanks
Mrs X has to file return of Mr. X only under his PAN as representative assessee of the deceased.
As far as the TDS certificate is concerned, the college authorities, if they have deducted TDS, can't deny to issue Form 16 since they are under legal obligation to issue the same to Mr X and in the given case to Mrs. X being his legal heir.
However, at present, TDS status can also be confirmed through Form 26 AS which can be easily viewed by registering online at www.incometaxindia.gov.in.
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