Refund of return filed for deceased

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Query on refund of income tax for a deceased taxpayer where return was filed by legal heir. Refund got credited to closed bank account of deceased. Expert advised to file a refund reissue request on the portal with new bank account details; otherwise, approach the jurisdictional Income Tax Officer.

Pooja

Pooja (Querist)

10 January 2026 I am legal heir of my husband and after his death I had filed his ITR as representative assesse. I have got an intimation with refund for AY 25-26 but the same could not be credited to account as the account given for refund was of my deceased husband and account has been closed. How can I apply for reissue of refund with my saving account details?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

11 January 2026 File 'refund reissue request' with new account no.

Pooja

Pooja (Querist)

11 January 2026 As all the bank accounts of my deceased husband have been closed, should I provide my bank account details for reissue of refund?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

11 January 2026 Yes, try it. Otherwise contact ITO.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

14 November 2026 Yes, the refund can be routed to your account as legal heir. The steps:

1. Log in with your own PAN and switch to the deceased's account using "Authorised Partners > Act on behalf of" (available once you are registered as legal heir).
2. In the deceased's profile, go to My Bank Account and add your own savings account (legal heir/representative), with the IFSC. Get it pre-validated; it must be linked to your PAN.
3. Then go to Services > Refund Reissue, select AY 2025-26, choose the newly validated account and submit with e-verification.
4. The refund is credited to the account you selected, with interest under Sec 244A where applicable.

If the portal does not permit your account
• Write to the jurisdictional AO and CPC with the death certificate, legal-heir certificate (or succession document), the 143(1) intimation, your bank details and a cancelled cheque, requesting manual reissue.
• If there are other legal heirs, a no-objection letter from them avoids later disputes.

Tax point
• The refund is not your income. It is part of the deceased's estate. Interest on refund relating to the period after death is taxable in the hands of the person who receives it.

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