who is/ are the legal representave/s to file ITR.

This query is : Resolved

godachappa.i angadi (Querist)
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04 September 2009 My brother Basappa has died during the year 2004-05 leaving behind him a wife and four male sons all are major.now who is/ are legal representative/s liable to file and get refund of TDS amount deducted on interest which has been deducted against our urban agriculture land acquired under compulsory acquisition by state Govt compensation amount is exempt u/s 10(37) of I.T.Act.1961 , Kindly advise us who is/ are liable (either wife alone or all the four sons)for filing Income Tax returns under the Income Tax Act as legal representative

Late CA Sampat Jain

Late CA Sampat Jain (Expert)
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05 September 2009 as per IT Act

â€œlegal representativeâ€ has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908)

as per code

"legal representative" means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character the person on whom the estate devolves on the death of the party so suing or sued;