How to claim income tax refund of deceased assessee?

In the situation where Permanent Account Number (PAN) is not linked to the legal heir's bank account, you should follow the process prescribed by the Income Tax Department.

You should update the deceased person's PAN records with the Legal Heir Certificate. It includes the PAN card of the deceased and the Legal Heir Certificate, as well as your own PAN card. After updating the PAN records and ensuring that the legal heir's bank account is linked to their PAN, you should submit an application for the reissue of the ITR refund to the legal heir's bank account.

Claiming an income tax refund for a deceased assessee involves a specific process to ensure that the rightful beneficiaries receive the refund amount.

Income tax refund in case of death of assessee

1. Obtain Legal Authority:

   If the deceased individual had a will, the executor named in the will or the legal heir will need to obtain a legal authority such as a 'Succession Certificate' or 'Letter of Administration' from a court. This document proves their legal right to handle the financial matters of the deceased.

2. Notify Income Tax Department:

   Inform the local Income Tax Department about the demise of the individual. You might need to provide a copy of the death certificate and relevant identification documents.

3. File the Final Income Tax Return:

   The legal heir or executor needs to file the final income tax return on behalf of the deceased individual. This return includes the income earned from the beginning of the financial year until the date of the individual's death. The legal heir should mention in the return that it is being filed for the deceased.

4. Provide Bank Account Details:

   Ensure that the legal heir provides their own bank account details for receiving the income tax refund. This account should be in the name of the legal heir, and it will be used for the refund process.

5. Submit Required Documents:

   Depending on the local tax authorities requirements, you might need to provide certain documents along with the final return. These could include a copy of the legal authority obtained, a copy of the death certificate, the legal heir's identification documents, and any other documents requested.

6. Wait for Processing:

   The Income Tax Department will process the return and calculate the refund amount (if applicable). This might take some time, as the department needs to verify the information provided.

7. Receive Refund:

   Once the refund is processed, it will be directly credited to the bank account provided by the legal heir.

8. Keep Records:

   It's important to maintain proper records of all communications and documents related to the deceased's income tax matters and the refund process.

This should help you get answer to your question:

how to file income tax return of deceased assessee.

Passing away of a loved one is unfortunate but when it comes to taxes and tax refunds, one must be aware of how to claim it for the deceased. In order to claim the income generated up until the date of death, his legal heir or representative must file an income tax return (ITR). The legal heir must create an account on the income tax website in order to serve this goal. So let’s take a look at how to get a refund in case of deceased person.

How to file  income tax return in case of death of assessee?

You will have to go to the official website e-filing first to file income tax refund for deceased person. Then you will have to provide all the required information about the deceased person. The process to file an income tax refund of deceased person is mentioned in the above answer, you can take a look.

How to calculate earned income of the deceased?

The deceased person's total income will be calculated based on his or her earnings from the beginning of the financial year to the date of death. Additionally, the lawful heirs must pay taxes on any income the deceased person received after passing away. As an example, a man who passed away on December 20, received INR 60,000 in interest each month on his fixed deposits. The income will be calculated as follows:

The deceased's income was INR 60,000 multiplied by 8 months, or INR 4,80,000.

Income subject to taxation in the hands of the legal successor (in his or her personal ITR) = Rs.60,000 multiplied by 4 months equals Rs.2,80,000.

I hope you understood the process to get a refund in case of deceased person.

Hey Friend,

TDS was deducted from my buddy Akanksha's father's account. Uncle, tragically, passed away after that. Akanksha was interested in learning

how to file ITR of deceased assessee

in order to get the money. Hence, I asked her to visit a tax consultant to get the proper advice regarding the same.

As I accompanied her, I would like to share the advice that the consultant shared with us regarding how to claim income tax refund of deceased assessee in India. It is still required to file income tax returns if a person dies during the year and had some income during that year. According to the Income Tax Act, anyone who has earned an income above the threshold that is exempt from the imposition of income tax is required to pay income tax and file an income tax report.

The tax consultant said that the solution to this query can be found in Section 159 of the Income Tax Act, which states that it is the legal heir of the deceased's responsibility to file income tax returns and pay any tax due (if any).

The legal heir would be considered the assessee for income tax purposes, and all provisions of the Income Tax Act would apply to him or her, in the same way, they would have to the deceased assessee.

Before claiming tax refund for deceased person, the legal heir must first register on the income tax website as the legal heir of the deceased. To register yourself as a legal heir, you can follow the answer written by Ryan. He mentioned the entire process by which one can register as a legal heir.

I would like to conclude here as I believe this suffices your query about

how to file ITR of deceased assessee.

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People often believe that claiming a deceased assessee refund is a bit complicated but it is not. If you too have the question of how to claim income tax refund of deceased assessee, then let me tell you that before you go to claim, you need to register yourself first as a legal heir or representative.

How to Register yourself as the Legal Heir?

• At first, visit the Income Tax Department e-filing portal (

  https://www.incometax.gov.in/iec/foportal

  )

• Log into it by providing legal heir credentials

• Select Authorised Partners, then select Register as Representative, and then Let’s get started

• Click on Create New Request

• Furnish all details as required

• Upload the documents which are: Death Certificate, PAN Card of the deceased, Self-Attested PAN card Copy of the Legal heir, Legal Heir Certificate.

• Select Proceed and Verify options

• Lastly, select Submit Request

Once your Legal Heir Registration gets approved, you will be able to file your Income Tax Return in the same way as you file yours. It is better to carry all the documents and show them if required. 

If you want to know how to file Income Tax Return, you can simply follow the below-mentioned link:

I hope now you have an idea about how to claim income tax refund of a deceased assessee

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I can imagine how it feels to lose someone. You have to go through the pain and then there is a huge pile of responsibilities that come upon you. My heartfelt condolences to you. I will try my best to help you out in finding how to claim income tax refund of deceased assessee. Let me start by telling you what you will require and then I will talk about the overall process.

• PAN Card of the deceased

• Copy of death certificate

• Copy of legal heir proof

• Copy of order / notice

• Go to the e filing portal of Income tax and login using your credentials

• Now click on ‘Authorised Partners’ and select ‘register as Representative’

• You will see a page with option ‘Let’s Get Started’

• Click on ‘Create New Request’

• Enter the details such as name of the deceased, PAN, date of birth, date of death, reason for registration, etc.

• After entering the details, attach all the documents as mentioned above

• Hit ‘proceed’ and verify the request

• Confirm registration as legal heir and provide reason for registration

• After registration, the details will be sent for verification to e-filing admin.

Once the registration is accepted, you can file the ITR in standard procedure. You can send the document for verification to Bengaluru office or do the same with OTP on the registered mobile number. 

I hope this clarifies your doubts around how to claim income tax refund of deceased assessee. 

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