""The income-tax refund may be got credited in the account of legal representative, who has taken the responsibility of receiving the refunds on behalf of all the legal representatives with their consent."
"The legal heirs under clause (a) are the sons and daughters (including children of any pre-deceased son or daughters) and also spouse of the deceased."
"In case of a dispute between the legal heirs or in the absence of a common consent, the assessing officer may well make all the legal representatives responsible for compliance and payment and insist on an indemnity or a succession certificate for issue of refunds. Sec. 15 of the Hindu Succession Act would specifically provide succession in the case of a Hindu dying intestate."
It shall be appropriate to discuss the matter with locl IT office which has to process the matter or a locl\al CA/IT lawyer with complete details.
Valuable advice of learned experts/members is sought.