Tds
This query is : Resolved
20 May 2013
Dear Sir / Members
Mr. X is a minor (DOB 23/06/1995)
But a Limited Company has deducted TDS on Mr. X's account under the Head 194C (Payment to a resident contractor/Sub-Contractor)for Assessment Year 2012-2013.
So do me suggest whether Mr.X could file return and get the refund of the TDS.
Is Mr. X a minor can earn a commission income.
Mr. X is a minor (DOB 23/06/1995)
But a Limited Company has deducted TDS on Mr. X's account under the Head 194C (Payment to a resident contractor/Sub-Contractor)for Assessment Year 2012-2013.
So do me suggest whether Mr.X could file return and get the refund of the TDS.
Is Mr. X a minor can earn a commission income.
20 May 2013
As per sec.64(1A) Minor child Income need to be clubbed with parents income whose income is high. exceptional cases 1. Income of a physically handicapped minor child specified in sec 80U,
2.Income of minor child from any manual work done by him,
3.Income of minor child due to his skill, talent or specialized knowledge or experience.
Incase of TDS deduction made on minor income the same will be claimed by parents with whom income is clubbed
when the minor income earned in the above mentioned three cases, need to file the separate income tax return and claim the TDS
2.Income of minor child from any manual work done by him,
3.Income of minor child due to his skill, talent or specialized knowledge or experience.
Incase of TDS deduction made on minor income the same will be claimed by parents with whom income is clubbed
when the minor income earned in the above mentioned three cases, need to file the separate income tax return and claim the TDS
07 July 2013
Yes I agree with the expert
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS 194-T applicability
- Tds on commission charges
- GST ITC REVERSE
- Applicability of GST on Salary Reimbursement Component
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- Need Professional Opinion AY 2012-13 Old Demand
- Withdrawal in cash from partners capital account by partner
- Renovation exp. in flat by family member
- FAST-DS Scheme - Foreign Assets
- Regarding Applicability of Tax Audit u/s 44AB
- Dep. as per companies act
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Quick Links
Featured
12 September 2026
Assistant Manager - Finance & Compliance
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
ARTICLESHIP
15 September 2026
Freelance Taxation Content Writer Intern
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER
Anupam Parashar & Co.
Ghaziabad
CA Final
View Details
CCI
Pro
CAclubindia
