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Income Tax Refund of Deceased Assessee

CA Hardik Vyas (Practicing Chartered Accountant) (130 Points)

17 August 2010

Friends,

My Client's wife just expired.. She was regular assessee till the date..

But this year, return of Income yet to be furnished..to claim TDS Refund around Rs. 20,000

As the assessee is no longer in this world, so How can her husband, as a legal hier, claim TDS Refund?

Whether Return Can be filled in the name of deceased person by his legal representative or not?

Form No-16 is already issued by the deductor in the name of deceased assessee?

Or What can be done in this case?

I need urgently your suggesstions regarding this matter...

Eagerly waiting for your responses...

Have A Nice Time..

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4 Replies

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 17 August 2010

Hi Hard**k,

In case of assessee died, as per Section 159, leagl representative is deemed to be assessee for all purpose of income tax act. leigal reprezsentative would act as a representative on behalf of deceased person. Thus, he can file return in the name of deceased person. Further, section 159 also provides :

For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),—

(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

Legal representative can file return and claim income tax refund on behalf of deceased assessee as deemed assessee.

REGARDS,

MANOJ

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s jain(CA Clubindia) (OFFICER) (35 Points)
Replied 26 March 2014

How to establish the status of representative as legal heir. Whether succession certificate is mandatory. Or a legal heir such motto can file ITR CMA Sanjeev Jain

CA Nitin K. Varshney (FCA DISA CCA Peer Reviewer (ICAI)) (606 Points)
Replied 26 March 2014

hardik ji, itr will be filed in the pan of assessee, who is dead but her husband can sign on the itr as legal heir. as the TDS was deducted in the name of dead assessee so any other person can not claim her tds as legal heir. tds will be allowed only to that pan in which it was deducted. so file the itr in the pan of wife's pan and her husband can sign on the itr as legal heir. but dnt close the bank account of wife till the date of receiving of refund. or you cn also give the bank account detail of husband in itr.

CA Gopi Kishan Kanodia (consultant) (103 Points)
Replied 10 December 2016

If refund amount is greater than the ECS amount then the refund would be in cheque mode and in the cheque late xyz is written and bank is not accepting the cheque then how i would get the refund please giude.