TDS deducted in spouse hand
This query is : Resolved
Quick Summary
19 August 2023
Can husband claim tds deducted in wife's hand as income is added to husband in ITR 2 without informing deductor?
if husband informs deductor then he deducts in his name or not??
if husband informs deductor then he deducts in his name or not??
20 August 2023
TDS Credit can only be adjusted with any Tax Liability in ITR by wife.
21 August 2023
since clubbing provision applies and income is added to husband's income , while claiming tds refund , itr ask for tds details and related income which is already added to husband income . how we deal with it?
27 July 2025
Great question! This is a common situation involving clubbing provisions under the Income Tax Act. Here's how it works practically:
Situation Recap:
Income (say interest or rent) belongs to the wife — so TDS is deducted in her name/PAN.
Due to clubbing provisions, this income is added to the husband’s taxable income in the ITR (e.g., ITR-2).
Now, the husband wants to claim TDS credit (which was actually deducted on wife’s PAN).
Key Points to Understand:
TDS credit is linked to the PAN of the deductee — meaning, TDS deducted in wife’s name can be claimed only in wife’s ITR.
Clubbing provision adds wife’s income to husband’s total income — but does not transfer the TDS credit.
Hence, the wife must file her ITR (even if income is clubbed to husband) to claim TDS credit/refund on her PAN.
How to practically handle this?
Both husband and wife should file returns:
Wife should file ITR showing the income on which TDS was deducted, and claim the TDS credit.
Husband should include the clubbed income in his ITR as per clubbing provisions.
Wife claims TDS credit/refund on her return.
Husband shows the income but does not claim TDS credit on that income because the TDS was not deducted in his PAN.
What about deductor?
If husband informs the deductor, deductor can deduct TDS on husband’s PAN going forward.
But for past deductions already done in wife’s PAN, TDS credit remains with wife.
When filing husband’s ITR (say ITR-2):
While declaring clubbed income, husband shows the income but no TDS credit on it.
Wife files ITR showing the TDS deducted on her income and claims credit.
Summary:
Aspect Action Needed
TDS deducted on wife’s PAN Wife must file return & claim TDS credit
Income clubbed to husband Husband includes income in his return, no TDS credit claimed
Deductor notified to deduct TDS on husband’s PAN Deductor will deduct TDS in husband’s name going forward
Situation Recap:
Income (say interest or rent) belongs to the wife — so TDS is deducted in her name/PAN.
Due to clubbing provisions, this income is added to the husband’s taxable income in the ITR (e.g., ITR-2).
Now, the husband wants to claim TDS credit (which was actually deducted on wife’s PAN).
Key Points to Understand:
TDS credit is linked to the PAN of the deductee — meaning, TDS deducted in wife’s name can be claimed only in wife’s ITR.
Clubbing provision adds wife’s income to husband’s total income — but does not transfer the TDS credit.
Hence, the wife must file her ITR (even if income is clubbed to husband) to claim TDS credit/refund on her PAN.
How to practically handle this?
Both husband and wife should file returns:
Wife should file ITR showing the income on which TDS was deducted, and claim the TDS credit.
Husband should include the clubbed income in his ITR as per clubbing provisions.
Wife claims TDS credit/refund on her return.
Husband shows the income but does not claim TDS credit on that income because the TDS was not deducted in his PAN.
What about deductor?
If husband informs the deductor, deductor can deduct TDS on husband’s PAN going forward.
But for past deductions already done in wife’s PAN, TDS credit remains with wife.
When filing husband’s ITR (say ITR-2):
While declaring clubbed income, husband shows the income but no TDS credit on it.
Wife files ITR showing the TDS deducted on her income and claims credit.
Summary:
Aspect Action Needed
TDS deducted on wife’s PAN Wife must file return & claim TDS credit
Income clubbed to husband Husband includes income in his return, no TDS credit claimed
Deductor notified to deduct TDS on husband’s PAN Deductor will deduct TDS in husband’s name going forward
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