Assessee name on PAN/Aadhar is Raju Sharma and in bank account is Raju. Now, refund is failed owing to mismatch of name. Correction in bank account can't be done, there is no other bank account of Assessee & new bank account can't be opened as Assessee is no more.
now, how can assessee family can claim the refund?
There is no other way as tax office discontinued offline refunds long back. Your bank account name needs to be matched in name. Its okay if father/husband's name not appearing in bank account name, but first and last name should match with PAN record.
Regards,
Manoj
CAclubindia
