Retirement benefits taxability

ajeet singh (1390 Points)

04 March 2021  
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.