Category: TDS Interest

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TDS on FDR of Deceased Persons under Capital Gain Account Scheme: NOTIFICATION NO.8/2017, DATED 13-9-2017

  1. TDS certificate on the interest income for and upto the period of death of the depositor is required to be issued on the PAN of the deceased depositor
  2.  TDS certificate on the interest income for the period after death of the depositor is required to be issued on the PAN of the legal heir.
  3. Any wrong deduction of TDS may be claimed as refund by filing form 26B read with Rule 31(3A) effective from 19-02-2013