Minor received interest on accident claim and insurance company deducted TDS theron. TDS reflected in minor’s PAN (Form 16A received in the name of Minor). No other income for minor. We have filed ITR of parent and the income and TDS in the hand of minor included in parents ITR. But TDS of minor not considered in 143(1) intimation. Registration of PAN of minor not allowed in efiling portal .
What is the solution for the same
Yes — there is a structured legal route to claim the TDS credit in the parent’s return via Rule 37BA(2) + Section 64(1A).
Ask the payer to revise their TDS filing to substitute your PAN for the minor’s PAN — that’s the cleanest solution.
If that doesn’t happen, you can still claim credit when filing your ITR, as long as you properly disclose, document, and justify via the declaration.
Avoid filing an ITR in the minor’s name just to claim TDS (unless exception applies) — that could create double taxation problems.
Hello Mr. Rijo John,
We have come across the same issue this year. Could you please let me know what action you took to claim the TDS credit of the minor? Your guidance would be greatly appreciated.
Thank you.
Kindly contact the insurance company and take the necessary steps to ensure that the TDS is correctly reflected in the parent's Form 26AS.
We have claimed the TDS, which is reflected in the minor's Form 26AS, in the parent's Income Tax Return. However, the Income Tax Department has not allowed the credit for the same.
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