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TDS u/s 194A in case of Joint Holder

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 May 2011 Please tell me can joint holder submit one decleration by form 15H for non deduction of TDS
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CA. Naveen Bhat

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CA. Naveen Bhat (Expert)
09 May 2011 Normally bank treats the first account holder as person responsible for declaration and issue of Form 16. So Form 15H has to be issued by the first holder. But some banks may require both the account holders to submit the declaration.

Hence if both account holder are submitting the declaration then you need to submit it separately.
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