Tds claim by legal heir

If Interest income inherited to Legal Heir has TDS Deducted under PAN of Deceased then who should be claiming the TDS and under whose IT Return? Should it be Under Deceased or Legal Heir? 

Also if the answer to above is Legal Heir then what about TDS mismatch with 26AS as Form 16A received has clearly mentioned PAN of Deceased.?

Replies (3)

Legal heir has to file return of the deceased and claim excess of TDS as refund 

Hello Sir,

My Confusion was the same TDS to be claimed will be in Legal heir IT Return or Deceased. And what about the mismatch in 26AS And Form 16A?

Thank You so much for the guidance.

 

Dear, I have replied for the same question.

In details, first a legal heir has to apply as 'legal heir of a deceased person' with the concern ITO (now made online) after login to his own account, by submitting required documents like death certificate etc.

Once he gets approval, he can file ITR on behalf of the deceased person, (from own login ID) as 'legal representative'. As per ITR any excess TDS deducted can be claimed as refund.

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