Tds on minor daughter's pan
This query is : Resolved
J ASHOK KUMAR
(Querist)
23 September 2014
Sir,
There is an interest income and TDS on minor daughter. How to claim the TDS credit in parent's return? The income is being clubbed and exemption of Rs 1,500/- u/s 10(32) is being claimed.The income is clubbed in the relevant schedule of clubbing/minor income.
Regards
There is an interest income and TDS on minor daughter. How to claim the TDS credit in parent's return? The income is being clubbed and exemption of Rs 1,500/- u/s 10(32) is being claimed.The income is clubbed in the relevant schedule of clubbing/minor income.
Regards
CA P K AGRAWAL
(Expert)
24 September 2014
just claim tds in parent's return
J ASHOK KUMAR
(Querist)
24 September 2014
If the same is not reflected in Form 26AS, there is no way, we can get the credit for the same. Pl clarify.
Regards,
ashok
Regards,
ashok
27 July 2025
On TDS on minor daughter’s income and claiming credit:
* If **TDS is deducted on the minor’s PAN** and reflected in **Form 26AS** linked to that PAN, the **parent can claim credit for that TDS** in their own income tax return since the income is clubbed under the parent’s return.
* **Important:** The TDS must appear in the parent’s **Form 26AS** for the TDS credit to be available when filing the parent’s return. If it only appears under the minor’s PAN (which usually it will), then the parent has to ensure the minor’s PAN is linked correctly, and income is declared under the clubbing provisions.
* If **TDS is NOT reflected in the parent’s Form 26AS**, then the parent **cannot claim the credit directly**. One way is to file the minor’s return first (showing TDS) and then link that TDS credit while filing the parent’s return.
* Also, **exemption of Rs. 1,500 under section 10(32)** on minor’s income applies if the income is from interest, etc.
So, to sum up:
* Ensure TDS is reflected under the correct PAN.
* Show clubbed income in parent’s return.
* Claim TDS credit in the parent’s return, but only if it is visible in the parent's Form 26AS.
If not, consider filing return for minor to get TDS credit updated.
Need help with how to link or claim TDS credit in IT return forms?
* If **TDS is deducted on the minor’s PAN** and reflected in **Form 26AS** linked to that PAN, the **parent can claim credit for that TDS** in their own income tax return since the income is clubbed under the parent’s return.
* **Important:** The TDS must appear in the parent’s **Form 26AS** for the TDS credit to be available when filing the parent’s return. If it only appears under the minor’s PAN (which usually it will), then the parent has to ensure the minor’s PAN is linked correctly, and income is declared under the clubbing provisions.
* If **TDS is NOT reflected in the parent’s Form 26AS**, then the parent **cannot claim the credit directly**. One way is to file the minor’s return first (showing TDS) and then link that TDS credit while filing the parent’s return.
* Also, **exemption of Rs. 1,500 under section 10(32)** on minor’s income applies if the income is from interest, etc.
So, to sum up:
* Ensure TDS is reflected under the correct PAN.
* Show clubbed income in parent’s return.
* Claim TDS credit in the parent’s return, but only if it is visible in the parent's Form 26AS.
If not, consider filing return for minor to get TDS credit updated.
Need help with how to link or claim TDS credit in IT return forms?
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