My mother (tax payer) got bedridden with critical illness in Feb 2019 in Gujarat. I gave up my outstation based occupation in April-19 to revive her but unfortunately lost her on 4th Mar-20, before lockdown. I have following queries about her Returns filling and claiming the refunds of TDS done, pre-demise, post-demise and from April-20 onwards. -
1] I filed her return post her demise by doing formalities of Legal Representative.
2] I was not aware that the return has to filed for two periods (April-19 to 4th Mar and 5th Mar to 31st Mar 2020), former being the pre-demise and later post-demise.
3] Her bank could only provide the breakup of interest certificate reflecting TDS after I filed the complete return (till 31st Mar 2020) and could understand that for former part (pre-demise), I actually paid more, for which the bank officer suggested to file revised return and get refund. Please guide as how (whether) can I file the revise return to claim the refund and also suggest as how should I file post-demise return (5th Mar-31st Mar 2020), as a legal representative.
4] Due to lockdown and her Bank's amalgamation process, the death claim procedure has been delayed (yet to start). This has resulted in TDS on her deposits from 1st April 2020 onwards. Please guide as how should that TDS (FY2020-21, AY2021-22] can be claimed as refund as a legal representative. I have read that as a legal representative, I can only file one year (demise year) return and for filing further I have to get her Estate PAN and get it connected to her existing PAN (by filing as representative). However I am not clear about this process and would request your goodself to guide me as currently being without job since April-19, every penny counts. Your guidance will definitely help in getting the refund (if applicable) and lessen the financial crunch.
Thank You
CAclubindia
