TDS for Deceased Assesse

Tax queries 521 views 3 replies

Seema

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38 Points Joined February 2011

Assesse had filed her Return for AY 2021-22 on 18th Oct 21 and a demand of Rs 39093/- was raised. This demand of Rs 39093 was due to Tax Credit not given for the amount of TDS reflecting in her deceased Mothers PAN for which she is a legal heir. As her mother passed away on 22.02.2020 (FY 2019-20). For the FY 20-21 (AY 2021-22) the Income received on her deceased Mothers PAN was filed by the Assessee by Including the Income and TDS thereupon in her IT Return. The TDS column were filled quoting as TDS on other PAN and claiming in her hands. We have filed the rectification twice but the system does not considers the TDS reflecting in her mother PAN. Had filed a Grievance with CP Grams

Below is the CPGRAMS Resolution..

It is seen from CPC portal for the AY 2021-22, taxpayer has filed the rectification return and same has been processed on 28/03/2022 determining a demand of Rs.39,093/- . It is observed that, taxpayer has claimed the TDS credit of Rs.27,560/- for other person PAN no. and was not allowed due to taxpayer has not filed the return for other person PAN no (Decceased Mother) . Hence, the taxpayer is requested to file the return for others PAN and fill Scedule SPI in assesse self return and requested to validate the same with 26AS and file an online rectification with the correct details.

Now, my query is how to file the return for the deceased PAN and what income to show. The Income for deceased PAN has already been included in Legal Heir's Return..

Replies (3)

CA Sorav Gupta

Chartered Accountant

1005 Points Joined August 2022

The time limit to file an ITR for the relevant F.Y. have already lapsed. An updated ITR can be filed by the legal heir subject to some conditions.

On the basis of the facts provided by you, in my opinion, you have done a mistake in the filing of the ITR of legal heirs due to which the tax credit has not been allowed.

Obtain the paid consultancy of any tax professional to resolve the demand.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)

sabyasachi mukherjee

27930 Points Joined May 2017

Upload the filed return to hv a more clear pic.

B Durga Prasad

Student

175 Points Joined April 2023

As the legal heir, you can file the income tax return for your deceased mother's PAN. You should show the income earned by your mother from 1st April 2020 to the date of her demise in the income tax return. The income will be added to the income of the legal heir (i.e., you) and will be taxed accordingly.

You should also include the TDS deducted by the payer for the income earned by your mother in the income tax return. As per the response received by you, you have already claimed the TDS credit of Rs. 27,560/- in your own return for the AY 2021-22. However, as the TDS was deducted on your deceased mother's PAN, the tax department requires you to file a separate return for your mother's PAN and then link it to your own return.

To file a return for a deceased person's PAN, you need to follow these steps:

Register on the income tax e-filing portal with your own PAN.
After logging in to your account, go to the "My Account" tab and click on "Add New Request."
From the drop-down menu, select "New Request" and then select "Request Type" as "New Return."
Select the assessment year for which you want to file the return.
In the "Return Filing Type" section, select "Original" and in the "Filing Section" section, select "120."
In the "Reason for Filing" section, select "Death of Assessee."
Fill in the personal details of the deceased person, including their name, date of birth, and PAN.
Enter the income earned by the deceased person and the TDS deducted on their PAN.
Validate the return with Form 26AS.
Once the return is validated, submit it online and generate an acknowledgement.
After filing the return for the deceased person's PAN, link it with your own return by filing an online rectification request with the correct details.

It is advisable to consult a qualified tax professional for filing the return for the deceased person's PAN and to ensure that all legal requirements are met.

To Read more about TDS. For more detailed information, visit Swipe Blogs.

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