LEGAL HEIR FILING

To manage the bank account for an income tax refund as a legal heir, you must ensure your own bank account is linked, validated, and nominated on the Income Tax e-filing portal. The system often defaults to the deceased person's records, so you must explicitly update the information.

Steps to Receive a Refund as a Legal Heir

1. Register as a Legal Heir:

   If you haven't already, you must be registered as a "Representative Assessee" (Legal Heir) on the Income Tax e-filing portal. This requires uploading necessary documentation (death certificate, legal heir certificate, etc.).

2. Add Your Bank Account:

   • Log in to the e-filing portal using your own (legal heir) credentials.

   • Go to My Profile > My Bank Account.

   • Click Add Bank Account and enter your details (Account Number, IFSC, etc.).

   • Ensure the account is pre-validated (linked to your PAN). Once the status shows as "Validated", you can proceed.

3. Nominate for Refund:

   • In the My Bank Account section, find your validated account.

   • Toggle the "Nominate for Refund" switch to enable it for your account.

4. Handle Refund Re-issue (If Necessary):

   • If a refund was already issued to the deceased's closed account and it failed, you must file a "Refund Re-issue Request."

   • Log in as the Legal Heir.

   • Navigate to Services > Refund Reissue.

   • Select the Assessment Year, enter the deceased's PAN, and select your own validated/nominated bank account to receive the funds.

Summary

To receive the refund, you cannot use the deceased's bank account directly. You must log in as a registered legal heir, add and pre-validate your own bank account under "My Bank Account," nominate it for refunds, and—if a previous attempt failed—submit a "Refund Re-issue Request" to redirect the payment to your account.