How to claim tds on clubbed income.

Provided there is no other income taxable in her hand , A Nil return should  be filed by her and accordingly claim TDS in the return.

As per Rule 37BA, Clause 2(i), Where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other than the deductee, credit for the whole or any part of the tax deducted at source, as the case may be, shall be given to the other person and not to the deductee. Provided that the deductee files a declaration with the deductor and the deductor reports the tax deduction in the name of the other person in the information relating to deduction of tax

 

Usually TDS (if deducted) on the interest income should be claimed by the individual, against whose PAN number TDS is deducted, in the income tax return and should be shown in TDS section. But in case of Fixed Deposit in name of wife, TDS is deducted against wife’s PAN number, husband cannot claim it.  

In Husband’s ITR interest on FD should be shown under Interest in Income from Other sources as his income due to clubbing provision.

As TDS is deducted against PAN number of wife and wife has no income. To claim TDS file the ITR with income of wife from other sources  as 0(zero) & get refund.

Thanks all. I will try.

Is this provision same even today? and what if the FD is in the name of Minor Child and TDS is deducted on Childs PAN instead of Parents PAN.

Bank is not responding to the request for change of deductee PAN and can Minor Child ITR be filed with Zero Income and only TDS to be claimed? (Hoping it will not result into Defective notice as the Income is ZERO and TDS is claimed)
And now the ITR has some new options of mentioned PAN of deductee and carry forward... so can that be used ?