Who gets the refund when claiming someone else's TDS

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This query is : Resolved

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This discussion clarifies who receives a TDS refund when a deceased person's tax is handled by their legal heir. Even if the heir pays the taxes and claims the TDS on their own return using their PAN, the refund is issued to the deceased's PAN. This is because the deceased's tax return was filed by the legal heir as a representative, meaning the assessment order and refund are tied to the deceased's identity.

Farsheed Bamboat

Farsheed Bamboat (Querist)
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29 June 2023 Let's say a person named DEADMAN dies at the start of the fiscal year and has TDS of Rs. 100. Person HEIR is the legal heir of DEADMAN and claims the income and TS in HEIR's tax return while also paying the entire tax himself. At the same time, DEADMAN's tax return offers the income and TDS to the HEIR's PAN number in the deceased's tax return.

Who gets the Rs. 100 TDS credit and refund in their tax return? DEADMAN (the deceased who originally paid the TDS and offered it to the legal heir) or HEIR (who paid taxes on the amount and claimed the TDS in his tax return).

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 June 2023 Whether he had registered himself as 'Legal Representative' in efiling portal?

Farsheed Bamboat

Farsheed Bamboat (Querist)
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29 June 2023 Yes, he is the representative assessee in the portal

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 June 2023 If he had filed the decease's return through his own efiling account as legal representative, he should have chosen his own account for refund.

Farsheed Bamboat

Farsheed Bamboat (Querist)
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29 June 2023 I don't mean which bank account. I mean whose PAN gets the refund? The deceased's or the legal heir's?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 June 2023 Deceased ITR been filed though by representative, so the ITR, assessment order and the refund will bear deceased PAN.

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