How can I file a tax return and claim a TDS refund on behalf of a deceased parent?

Is it possible to file an income tax return (ITR) on behalf of a deceased parent and claim a refund for tax deducted at source (TDS) on income earned during the same financial year? If so, are there any specific procedures I need follow or any prior intimation I need to give the tax department?

– Name withheld on request

Yes, you can file an ITR for a deceased parent and claim a TDS refund, but there is a specific process to follow. It involves two major steps: obtaining proof that you are the legal heir, and registering yourself on the income tax e-filing portal as their authorised representative. This ensures the return is filed in agreement with tax rules and that any refund is credited correctly.

Step 1: Obtain proof that you the the legal heir

In Mumbai (and most parts of Maharashtra), this is done through the taluk or tehsildar office or the local municipal corporation office in the area where the deceased lived. The process typically involves submitting an application form, the death certificate, your identity and address proof, and documents showing your relationship to the deceased. Pay a nominal fee, and after verification the Tehsildar issues the certificate. This may take a couple of weeks, so it’s best to start early.

Step 2: Register as an authorised representative

Once you have the legal-heir certificate, log in to your own account on the income tax portal and request registration as a representative assessee. Select “Deceased (Legal Heir)” and upload the required documents: death certificate, PAN of the deceased, legal heir proof, and your bank account details for refund credit. After the income tax department approves the request, you can file the ITR on behalf of the deceased.

Filing the ITR and claiming a refund

The return must include all income earned from 1 April until the date the person died. Income received after the date of death (such as interest credited later) is taxable in your own hands as the legal heir. If TDS was deducted during their lifetime, you can claim the refund in the ITR. If the original bank account was closed, you can raise a “refund re-issue” request after filing, specifying your own validated account.

No separate prior intimation to the tax department is needed beyond the online legal-heir registration. If there are multiple heirs, ensure there is clarity and consensus to avoid disputes. Keep all original documents safe as they may be needed for verification. While the process is straightforward, it can feel overwhelming during a period of grief so consider taking help from a trusted tax professional to lighten the load.

Nehal Mota is co-founder & CEO of Finnovate.