Question on how to offer TDS to another PAN

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This discussion addresses how a legal heir can claim Tax Deducted at Source (TDS) on a deceased parent's income when filing their own tax return. The core question revolves around correctly reporting amounts in specific columns of the Income Tax Return (ITR) 2 form, particularly concerning the deceased's share of income versus the total income. The user seeks clarification on whether to report the deceased's proportionate income or the gross total income when claiming TDS.

Farsheed Bamboat

Farsheed Bamboat (Querist)

23 June 2023 I have a question on how to a legal heir can claim the TDS deducted from a deceased parent in the legal heir's tax return if the latter is paying taxes on the deceased's income.

For example, let's say the decreased father had Rs. 100 income listed in form 26AS in the last financial year but died in end June. Let us assume that Rs. 25 of this income is to be taxed in the father's hands and Rs. 75 in the legal heir's hands.

In the TDS section of ITR 2:

Column 10 under Income (Claimed in spouse's hands) will be Rs. 75.

What will be the value under column 11 (Corresponding Receipts Offered, Gross Receipts)? Will it be the deceased's share of the income (Rs. 25) or the total income of Rs. 100 (Rs. 25 income of the deceased plus Rs.75 income of the legal heir)?

EDIT: My question is primarily about what the column above correspondings to? Is it the deceased's share of the income (Rs. 25) or the total income received by the deceased including the legal heir's share (Rs. 100)?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 June 2023 Income corresponding to the TDS claimed, i.e. proportionate to Rs. 25/-

Farsheed Bamboat

Farsheed Bamboat (Querist)

23 June 2023 Yes thank you, but what is the value under column 11 (Corresponding Receipts Offered, Gross Receipts)? Is it 25 or 100? Two different CAs have told me two different things, so I wanted to be certainly before filing.

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