Assessee was pensioner.
After the death of the assessee 1 return is already been filled by his spouse as reprentative.
But, 26AS is yet also generated because of TDS under section 194A.
Could the representative is required to file this year's return also?
If not, how could she claim tds refund?
Yes, the representative can file return for this year and claim the Refund of TDS. (If interest received assets is still not distributed between legal heir.)
Note: If interest is related to FD ect. with bank and nominee is already mentioned in that, than you are required to trasfer that FD ect. in name of nominees, if any
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