How to treat the Refund Order received after death of an assessee.
Mahesh V.P. (Advocate) 13 January 2010
How to treat the Refund Order received after death of an assessee.
PJANARDHANA REDDY (ADVOCATE & DIRECTOR) 13 January 2010
THE LR'S OF DECEASED CAN PROCEED FOR REFUND.
A V Vishal (Advocate) 13 January 2010
| Section 238(2) specifically provides that 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. It is therefore possible for the legal heirs of the deceased to receive the refund which is due to them. |
| The legal heirs must take steps to have themselves brought on record before the Assessing Officer by intimating the death of the assessee to him and also by producing proof of such death and legal heirship before him. |
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