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U/s 119(2)(b)

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SUBHANKAR MULLICK

ACCOUNTANT

111 Points Posted on 07 May 2020

I have filed a I.t return as legal heir for a.y 16 17 u/s 119(2)(b) of a deceased person after taking approval from ITO. return has been processed and refund determined , but at the time of refund credit CPC shows that pan incorrect or not linked with the bank account , as the person already deceased pan from all bank account has been removed. pls suggest what should do now to get the refund.

Replies (2)

Quick Summary

This discussion addresses how to claim an Income Tax refund for a deceased individual under Section 119(2)(b) of the Income Tax Act. If a return has been filed as a legal heir and processed, but the refund is blocked due to incorrect PAN or bank account linkage, the legal heir needs to submit a 'Refund Reissue' request online via the Income Tax Portal. The refund will be credited to the legal heir's bank account, not the deceased's.

Kiran Hathalia

837 Points Posted on 07 May 2020

Have you registered yourself as a Legal heir of a deceased?If yes, the you have to make refund re-issue request online on the Income tax Portal as follows:

1. kindly log in to Income tax portal
2. Go to ‘My Account’. In the drop down click on ‘Service Request’.
3. In the ‘Request Type’ click on ‘New Request’, And select ‘Request Category’ as ‘Refund Reissue’.

Aashok Kumar Sharma

Finance/Compliance Consultant

69136 Points Posted on 07 May 2020

When return is being filed for a deceased person by legal heir, the refund will be credited to legal heir's bank account and not in the bank account of deceased person.