TDS DEDUCTED ON PAN OF DECEASED FOR INCOME EARNED POST DEATH

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This discussion addresses the challenge of claiming Tax Deducted at Source (TDS) on income generated after an individual's death, where the TDS was applied to the deceased's PAN. While typically only one Income Tax Return (ITR) is filed up to the date of death, members explore methods for legal heirs to claim this TDS credit. Options include filing a subsequent ITR for the deceased with a note about the legal heir, or directly claiming the TDS in the legal heir's personal ITR by indicating it pertains to another PAN.

Amit Jain

Amit Jain (Querist)
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21 June 2025 Hello Members,
Query is regarding transfer of tds deducted on PAN of deceased for income generated post death (interest income etc)
Is there a way to claim this TDS credit by legal hire post return file till date of death?
As only one ITR (till the date of death) is allowed for the deceased, what would be the treatment of TDS deducted on PAN of deceased?

Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 June 2025 Yes, possible...
While filing ITR of deceased.... In Schedule TDS against the entry tick it pertains to another PAN (of legal heir)
While filing ITR of the legal heir (personal) claim the TDS by entering it in schedule TDS...

Amit Jain

Amit Jain (Querist)
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23 June 2025 Thanks a lot sir for your help, however is it possible to file another ITR of deceased post the date of death?
1st ITR is already filed till the date of death!
Is it possible to file another ITR next year for the income generated this year and avail the option to transfer credit?
And if another ITR is possible isn't showing income and claiming TDS in hands of deceased easen the process as there won't be any difference in income shown and Tds credit on 26AS?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 June 2025 Sometimes it is possible to file it by legal heir citing the reason as procedural delay. It is up to ITO whether it is accepted or gets clubbed in the hands of heir/s.

Amit Jain

Amit Jain (Querist)
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23 June 2025 Thanks sir for your help

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 June 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 September 2025 Good luck..

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