Income Tax Refund of Deceased Assessee

Hi Hard**k,

In case of assessee died, as per Section 159, leagl representative is deemed to be assessee for all purpose of income tax act. leigal reprezsentative would act as a representative on behalf of deceased person. Thus, he can file return in the name of deceased person. Further, section 159 also provides :

For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),—

             (a)   any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

             (b)   any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

              (c)   all the provisions of this Act shall apply accordingly.

Legal representative can file return and claim income tax refund on behalf of deceased assessee as deemed assessee.

REGARDS,

MANOJ

hardik ji, itr will be filed in the pan of assessee, who is dead but her husband can sign on the itr as legal heir. as the TDS was deducted in the name of dead assessee so any other person can not claim her tds as legal heir. tds will be allowed only to that pan in which it was deducted. so file the itr in the pan of wife's pan and her husband can sign on the itr as legal heir. but dnt close the bank account of wife till the date of receiving of refund. or you cn also give the bank account detail of husband in itr.

If refund amount is greater than the ECS amount then the refund would be in cheque mode and in the cheque late xyz is written and bank is not accepting the cheque then how i would get the refund please giude.