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Clubbing income

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06 February 2014 An Assessee has an income in which TDS is deducted on it PAN No. and his Minor son also has income in which TDS is deducted on his PAN No. now their income is clubbed in the hand of Assessee. but department not allowed the credit of TDS to Assessee because in his PAN No. TDS is shown. Plz provided the solution of this? with reference as soon as possible.

06 February 2014 in such a case, you can request the deductor to revise the return and change the PAN.

Please refer Rulke 37BA(2)



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