INCOME TAX Return of deceased

Is it mandatory to file INCOME TAX return in the name of deceased assesse.

Yes, if aggregate income above basic exemption limit.........

Who has to sign?

Legal Representative/ Legal Heir.

kindly explain how to file.

Register as legal heir  and follow the steps as  explained in the link

income-tax-return-of-deceased-person

OR how-to-file-income-tax-return-itr-after-death-of-taxpayer/

If there is a refund whose Bank Account Number should mentioned?

Legal heir can get refund in his/her account