FORM 121 FILLING FOR DECEASED PERSON

Form 15G/15H-type declaration for non-deduction cannot be furnished in the name of a deceased person. After death, the wife/legal heir should first get the bank records updated as legal heir/nominee or estate holder. Thereafter, tax treatment will depend on in whose hands the income is assessable. If TDS is deducted meanwhile, refund may be claimed through the appropriate return filed by the legal representative/legal heir, as applicable.

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Form 121 cannot be filed in the deceased individual’s name after his death. If the wife is receiving the income in her own name, she may submit Form 121 herself, subject to the applicable eligibility and filing conditions. If the income or account still stands in the deceased’s name, first have the bank or other payer update its records based on the documents it requires; the wife should not file a declaration as though she were the deceased. The relevant facts—who is legally entitled to the income and whose PAN is on the account—will determine the correct route.

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