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Legal representative

SUBHANKAR MULLICK (ACCOUNTANT) (105 Points)

09 December 2022

if someone died on 20.08.2020 but bank continuing tds deduction on deceased name , can his legal heir file itr for a.y 2022 23 ( which is beyond the assessment year of death)

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2 Replies

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 10 December 2022

Yes, legal heir can file return on their behalf even after their death. You first need to concerned person as Legal Heir (applicable in case of any deceased taxpayer) on income tax portal by following below steps :

Go to the 'My Account' menu located at upper-left side of the page > Click 'Register as Representative'
Select the 'Request Type' as 'New Request' and Select the 'Category to Register' as 'Deceased (Legal Heir)' > Click 'Proceed' ...
Click 'Submit

Once done, you can proceed to prepare and file return.

Regards,

Manoj

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sabyasachi mukherjee (27652 Points)
Replied 10 December 2022

Yes , legal heir can file returns on his behalf and claim refund subject to the following conditions:
1. all the inputs in the return are correctly submitted.
2. tds Deduction certificate is present.
3. claim deduction and file returns.