A legal heir is seeking to file an Income Tax Return (ITR) for a friend who passed away in 2016, specifically for AY 2017-18, to claim a tax refund. Although generally not permitted, recent government extensions for processing refunds up to 2017-18 may allow for this. The heir plans to submit a condonation delay request to the Assessing Officer (AO) to facilitate the filing.
19 July 2020
A friend expired in 2016 , so his ITR 2 for A/Y 2017-18 could not be filed in time. A refund of tax is involved as TDS deducted on salary was more than his tax liability for the year. Can his legal heir file his Return on e filing portal now in view that Govt has permitted to complete returns up to 2017-18 for processing refunds?