urgent tds deduction

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 January 2010 a person has received rs 10 lacs from government as arrear salary. before this he has no pan.and this person is dead now.
1.whether tds will be deducted or not
2.on whom liability to pay tax will be levied
3.whether return of a dead person can be applied.

CA Vijay Kumar Gupta

CA Vijay Kumar Gupta (Expert)
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23 January 2010 1.Tds will be deducted
2. Tax liablity of dead person
3.yes it can be filed by his legal heirs.

Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2010 but the dead person has not pan than in whose pan the tds will be deducted

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s the clarity on your queries regarding TDS on arrear salary paid to a deceased person without PAN:

1. **Whether TDS will be deducted?**
Yes, TDS **must be deducted** on the arrear salary payment by the government department.

2. **On whose PAN will the TDS be deducted if the deceased person had no PAN?**
If the deceased did not have a PAN, the deductor (government) is required to deduct TDS at **higher rate** (usually 20% or as per section 206AA) due to non-availability of PAN.

3. **Whose PAN will be mentioned while deducting TDS in such cases?**
TDS will be deducted **against the deceased’s TAN or provisional PAN (if any)**. If no PAN, TDS is deducted at higher rate, and TDS certificate will be issued in the name of the deceased.

4. **Tax liability on whom?**
The **legal heirs/representatives** of the deceased are responsible for filing the return and paying any tax due on the income received by the deceased (including arrear salary).

5. **Can the return be filed?**
Yes, the legal heir or legal representative of the deceased person can file the **Income Tax Return on behalf of the deceased**.

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**Summary:**

* TDS is deducted on arrear salary, at a higher rate if no PAN.
* Tax liability is on deceased (legal heirs/representatives).
* Legal heirs file return for the deceased.

If you want, I can also guide you on how legal heirs should file the return and claim TDS credit. Would you like that?

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