Filing of income tax on behalf of minor on account of Bank interest thru mothers return

Bank should have been asked to deduct TDS in gardian/mother's pan.

Ask bank to revise the TDS return and issue fresh 16A certificate in her mother's PAN.

Minor daughter whose father has died:

• A minor's income is clubbed with the parent's income (Sec 64(1A)); after the father's death, it's clubbed with the mother's (the surviving parent). The mother reports the interest in her ITR and gets the Rs 1,500 exemption (Sec 10(32)).

• TDS deducted in the minor's PAN can be claimed by the mother, since the income is assessable in her hands (Rule 37BA(2)).

• If the minor has income of her own (e.g. from her own skill), she files separately through the guardian.

The bank interest should ordinarily be reported in the minor daughter’s own PAN return, not added to the mother’s return. Under section 64(1A), a minor’s income is generally clubbed with the income of the parent with the higher income (excluding income attributable to the minor’s own manual work or skill/talent). However, income from assets the minor acquired using her own funds—such as inherited proceeds from her father—may be excluded from clubbing. Keep the succession and investment records to establish the source.

• If tax was deducted against the daughter’s PAN, the TDS credit should generally be claimed in her return, not the mother’s. Obtain the bank’s interest/TDS certificate and check Form 26AS/AIS against her PAN.
• If she has no functioning e-filing access, first verify that her PAN is active and linked to the correct guardian details, then use the portal’s minor/representative-assessment procedure or raise a grievance with the e-filing helpdesk. The exact portal process can change; do not claim her TDS in the mother’s return merely to obtain a refund.
• Since the mother’s return is already filed, whether it needs correction depends on whether any income was actually clubbing income. PPF and Sukanya Samriddhi account status does not by itself determine the tax treatment of the bank interest.

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