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Sanjay Kalra   17 March 2008

IT Refund in Death case

Dear Sirs,


Please let me know as to HOW a son / daughter can claim a Refund from the IT Department, when his/her father died and the TDS certificates issued in the name of the father and when both the children of the deceased are also filing their respective IT Returns, as the refund can only be issued in the name of the person who is having a PAN / TAN and the Bank Account details / MICR Code is also required to be furnished with the IT Department, while furnishing IT Return.


thanks in advance...........



Sanjay Kalra / New Delhi / 17.3.2008


 6 Replies

Prakash Yedhula (Lawyer)     17 March 2008

The expression `assessee' is defined in Clause (7) of Section 2 in the following words:

"assessee' means a person by whom any tax or any other sum of money is payable under this Act, and includes:

(a) Every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person, or of the amount of REFUND due to him or to such other person: (b) every person who is deemed to be an assessee under any provision of this Act;

(c) every person who is deemed to be an assessee in default under any provision of this Act." *

Clause (29) in Section 2 defines the expression "legal representative" in the following words:

"2 (29) 'legal representative' has the meaning assigned to it in Clause (11) of Section 2 of the Code of Civil Procedure, 1908 (5 of 19 08)."Section 2(11) of the Code of Civil Procedure defines the said expression as follows:-

"2.(11) 'legal representative' means a person who in law represents the estate of a deceased person, and includes any per son who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character the person on whom the estate devolves on the death of the party so suing or sued." *

Section 159 o f the INCOME TAX ACT, which is relevant in this behalf, reads:

"159, Legal representatives. (1) where a person dies his legal representative shall be liable to pay any sum which the deceased would have been liable t o pay if he had not died, in the like manner and to the same extent as the decease.

(2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under Section 147) of the income of the deceased and for the purposes of levying any sum in the hands of the legal representative in accordance with the provisions of subsection (1)-, (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased; (b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c) all the provisions of this Act shall apply accordingly.

(3) The legal representative of the deceased shall, for the purposes as the Act, be deemed to an assessee.

(4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with.(5) The provisions of sub-section (2) of Section 161, Section 162 and Section 167, shall , so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative .

(6) The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) and sub-section (5), be limited to the extent to which the estate is capable of meeting the liability."

Each legal representative is regarded as an assessee vide Sec. 160, so that the assessing officer is expected to issue notice on every such legal representative.

It follows, that the legal representatives are entitled to any refund of tax collected in excess of liability. Where tax deduction at source exceeds the liability, the legal representatives acting under Sec. 159 can file return and claim the refund. Since the legal representative/s will be filing returns in his/ her/ their name/s, refund will be in the same name.

Ravi Shah (Student)     04 October 2008

Dear All,

Can you pls guide me that what will be the treatment of the assets and liabilities apearing in the Balance Sheet. (i.e.Jewellery etc.)

Or what is the procedure to transfer the ownership of these assets in the name of the wife of the deceased.

Please guide me on this. or mail me at below given email ID.

Thanx in advance...........



Ravi Shah

E-mail ID : shahravi14@rediffmail.com



Shree. ( Advocate.)     04 October 2008

Dear Sanjay,

Although only the assessee is entitled to claim refund, however,in the following cases the refund can be claimed by a person

other than the assessee:

(i) Where the income of one person is included under any

provision of the Income-tax Act in the total income of any

other person, the latter alone shall be entitled to a refund in

respect of such income;

(ii) Where through death, incapacity, insolvency, liquidation or

Other cause, a person is unable to claim or receive any refund

due to him, his legal representative or

the trustee or guardian or receiver, as the case may be, shall

be entitled to claim or receive such refund for the benefit of

such person or his estate.


   Form for claim for refund and period within which claim for

refund should be made

Every claim for refund should be made in the prescribed form

i.e. Form No. 30 and it should be verified in the prescribed manner. The claim of refund should be made within one year

of the last day of the relevant assessment year.

Where any part of the total income of a person making a claim

for refund of tax, consists of any income from which tax has

been deducted under the provisions of sections 192 to 194,

194A and 195, the claim shall be accompanied by the TDS

certificates prescribed under section 203.

The delay in filing the claim may be condoned by the Assessing

Officer and the claim may be disposed off according to merits,

under certain circumstances.

The claim for refund may be presented by the claimant in

person or through a duly authorised agent or may be sent by



prof s c pratihar (medical practitioner &legal studies)     07 October 2008

in short the legal representative  is inclusive in character andits scope is wide ,and does not confine to legal heirs only,instead it stipulates a person who may or may not be heir,competent to inherit the property of the deceased but he should represent the estate of the deceased person (chuni singh vs chanda  1992 (1) pat  LJR 351 at 354)

ca.bhupendrashah (FCADISA)     07 October 2008


Ganesh Chowdhury (Finance professional)     30 January 2012

Dear Prakash sir,

I just want to confirm from you that when there is not dispute between legal heirs/legal representatives, is it required to give succession certificate to get the IT refund of the deceased.

I have submitted an affidavit and indemnity bond as required by the ITO to get the IT refund which is in the name of my father. Now he is asking for the succession certificate. But going by the provisions given above i.e ' 'legal representative' means a person who in law represents the estate of a deceased person, and includes any per son who intermeddles with the estate of the deceased'........it doesnt seem that we require any succession certificate to proceed in the case. Please advice.



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