Crediting of Joint FD interest in 26AS

I don't think we should do this split

Yes agree, You Can not Split TDS reflected in 26 AS of  primary account holder.

Ensure income clubbing is done correctly in case they are husband and wife.

To split TDS, transfer the TDS credit to other person by filling details (PAN of other person) in ‘Claimed in the hands of other person …’ of schedule TDS2 in ITR.

The other person can claim that transferred TDS in his ITR by filling PAN of the above person.

In which section of the income tax Act, it is written that TDS reflected in 26 AS Can be split and transfer to any  other  person  , any notification, circular , also quriest has not mentioned relationship between joint account holder in query to club the income.

Originally posted by : prasad Nilugal
	In which section of the income tax Act, it is written that TDS reflected in 26 AS Can be split and transfer to any  other  person  , any notification, circular , also quriest has not mentioned relationship between joint account holder in query to club the income.

Rule 37BA and case - Anil Ratanlal Bohora Vs. ACIT, ITA No.675/PUN/202.

Yes, One Can not Spilt TDS reflected in 26 AS at his own , As  per my understanding query is TDS Spilt at his own while filling Income tax return and accordingly I had replied earlier.