The legal heir is liable to file the ITR on behalf of the deceased. He also needs to deposit any balance income tax payable . Similarly The Income Tax Act follows the same provisions as above in case of refund amount (in case if it is due).
It is advisable to get the refund amount in a joint account. If the deceased tax payer holds a joint account with the legal heir, then it becomes convenient to receive the amount.
In absence of a joint account, the account can be operated by the nominee who is appointed by the deceased. In the absence of a nominee, the legal heir can operate the account.
You have to submit death certificate of deceased person, PAN of deceased person, Legal heir PAN, Certificate of Authentication or Affidavit , Legal Heir Certificate and Certificate of Existing Family Members issued by local Revenue Authority, Registered Will, Family Pension Certificate issued by the Central or State Govt, if any.
If Multiple legal heir, then one legal heir should be authorised by all of them. You can ask our Expert CA Consultants in Udaipur Rajasthan for all type of help for the refund of the TDS of Deceased Person.