Sir
while filing as a legal heir for a deceased person whose bank account details should be provided for refund. whether legal heir or deceased person. the system automatically takes deceased person bank account. if legal heir account to be mentioned how to validate that in the page.pl help
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.
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.).
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.
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.
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.
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.
If the deceased had income up to the date of death, then the legal heir will have to file an ITR on behalf of the deceased under section 159 of the Income Tax Act.
The first step is to register as a Legal Heir/Representative Assessee on the e-filing portal of the Income Tax Department with the Legal Heir's login. Generally, you'll need:
Death Certificate
PAN of the deceased
PAN of the legal heir of the deceased.
A valid legal heir proof (Legal Heir Certificate, Surviving Family Member Certificate, Succession Certificate, Registered Will, Family Pension Certificate or any other accepted proof as prescribed by the portal).
After registration is approved, the legal heir can file pending ITR(s) of the deceased. Any income received after the date of the death, whether it's in the hands of the legal heirs or in the estate, should be withheld from the deceased's income and included in the income of the legal heirs or the estate as the case may be.
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