Death of assessee

Assessee was pensioner.
After the death of the assessee 1 return is already been filled by his spouse as reprentative.
But, 26AS is yet also generated because of TDS under section 194A.
Could the representative is required to file this year's return also?
If not, how could she claim tds refund?
Replies (4)
Quick Summary
This discussion clarifies the process of filing tax returns after an assessee's death. A legal representative can file returns for subsequent years if assets haven't been distributed, enabling the claim of TDS refunds. Pension income received after death is reported in the recipient's (e.g., spouse's) return, while pension received before death is included in the deceased's final return filed by the representative.

Yes, the representative can file return for this year and claim the Refund of TDS. (If interest received assets is still not distributed between legal heir.)

Note: If interest is related to FD ect. with bank and nominee is already mentioned in that, than you are required to trasfer that FD ect. in name of nominees, if any
Can legal reprensentative file return for more than 1 year ?? And pension kiske return mein jayegi spouse of deceased?
Yes, legal representative can file return for more than 1 year, if resources/assets from which income arise is not distributed /disputed.

Pension after death to be included in the return of recipient of pension. If received by spouse after death (like half pension) than in spouse's return.

Pension received before death by assessee is included in that assessee's return only, which is filed by legal representative.
Okay sagar thanks for solving this issue

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