Answer

1. F

   Facts

   A legal heir can register on the e-Filing portal as the representative of the deceased and handle the refund and returns.

2. P

   Provisions and law

   • e-Filing portal, Register as Representative (legal heir)Lets a legal heir act for a deceased taxpayer on the portal.
   • Sec 244A, Income-tax Act 1961 (now Sec 437, Income-tax Act 2025)Interest on refund at 0.5% for every month or part of a month, less periods of delay caused by the taxpayer.
3. A

   Analysis

   Register as representative with the death certificate, proof of legal heir status and the deceased's PAN. Once approved, you can view the refund status and validate a bank account. Use an account allowed for the purpose, which may be in the name of the estate or as accepted. Check the portal requirements.

4. C

   Conclusion

   1. 1Collect the death certificate and legal heir proof.
   2. 2Register as representative on the portal.
   3. 3Validate a bank account.
   4. 4Raise reissue or grievance if needed.

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