TDS paid by a deceased parent; can I file ITR to get a TDS refund now?

These are a set of queries raised by ET Wealth readers, which have been answered by our panel of experts.

Is it possible to file an income tax return (ITR) for a deceased family member (mother or father) and claim a refund for tax deducted at source (TDS) on income received in the same financial year? If yes, are there any specific procedures to follow or prior intimation to be submit ted to the Income Tax Department?

Amit Maheshwari Tax Partner, AKM Global: Yes, it is possible to file an income tax return for a deceased family member and claim a refund for TDS on income received in the same financial year. Under Section 159 of the Income Tax Act, 1961, the legal heir is responsible for filing the return on behalf of the deceased. The legal heir must register as a representative asses see on the income tax e-filing portal. This involves logging into their own e filing account, navigating to ‘My account’, then ‘Register as representative’, go to ‘New request’, select ‘Deceased (legal heir)’, and provide the necessary information and documents. Once the Income Tax Department approves the registration, the ITR can be filed. Any eligible TDS re fund will then be credited to the legal heir’s bank account, which must be registered on the e-filing portal.

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Can a joint holder operate a bank account online or through Net banking after the other account holder’s death? Are there any restrictions on using such an account? What are the rules governing the operation of a deceased person’s online demat account by the joint holder?

Raj Lakhotia Managing Partner, LABH & Associates: A joint holder can operate a bank account online or through Net banking after the death of the other account holder if the account is designated as ‘either or survivor’ or ‘former or survivor’. However, restrictions may apply depending on the account type and bank policies. For a demat account, the surviving joint holder can operate it only for closing or transferring shares to their own account or nominee. Transactions must comply with Sebi regulations and documentation, such as a death certificate, is required.

Our panel of experts will answer questions related to any aspect of personal finance. If you have a query, mail it to us right away. Email ID: etwealth@timesgroup.com