ITR refund to legal heirs of deceased assessee

In the last ITR of deceased person, the huge refund is due from IT dept; Deceased assessee left behind 3 legal heirs. whereas only one legal heir makes a claim of refund of entire amount due, but other two legal heirs are not responsive (but they are alive) to the dept with regard the refund claim in view of disputes among the legal heirs.

In such a case,

  1.  whether IT dept will refund  to the claimant the entire dues, including the shares of other two legal heirs also or only  due share of the claimant legal heir?
  2. what is the time limitation for the remaining legal heirs to claim their due share of refund.
Replies (2)
Quick Summary
This discussion addresses how the Income Tax Department handles ITR refunds due to the legal heirs of a deceased individual when disputes arise among them. If only one heir claims the entire refund, the department may require a succession certificate to ensure fair distribution, as they typically avoid involvement in partitioning assets among heirs. The time limits for other legal heirs to claim their share are also a key consideration.

  1. entire amount
  2. They can claim it from the official representative of the deceased to the department.

Income tax dept  would advise legal heirs to produce succession certificate for inheritance of any asset of deceased by his/ her legal heirs beacause of the fact that there are more than one legal heir and claim is made by only a few of legal heirs.

More so, income tax department shall not entangle in partition of assets of deceased among legal heirs, more so if any court proceeding is already intiated

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