on death of assessee his represenrative file itr and show death cum retirement benefits as taxable as the dept deduct tds on the same like gratuity leave encashment for a.y 16-17.
now what is best possibile remdy to claim tds as refund. revise itr date expired. i m doubtful whether it comes under preview of sec 154 or not.
or assessee have to opt for delay condonation.
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