Itr filing in case of death of assessee

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If the assesse dealing in liquor business expired in june 16 ... How the income tax return to be filed as TCS deducted & reflected in his 26AS.... Return is to be filed by his spouse showng his income ??or is to be filed by assessee pan and name & return signed by his spouse ?? Plz help
Replies (3)
As per me till the date of death the return will be filled by assessee pan i.e decreased PAN and the ITR will be sign by his spouse
log in to efiling portal using assessee's spouse
pan and register assessee's spouse as legal heir to assessee


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