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TDS of Salary

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(Querist)
31 December 2016 Arrears of salary of Deceased Received in the Hands of Legal Heir after deducting tax at source. The arrears will be taxable in the Hands of receipent. Whose PAN should be used by the Employer at TDS ?
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ND

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ND (Expert)
31 December 2016 The PAN of the legal heir should be used by the payer.
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Shubham Singhania

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Shubham Singhania (Querist)
31 December 2016 thanks..:)




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