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.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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