Query on tds deducted on rent recieved by minor

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hello,

i have a younger brother who recieves rent income and tds is deducted by the payer on such rent in his name.my brother has a pan number. i filed an ITR clubbing his rental income with my mother's income as she was was the  eligble parent who was required to club his income. i want to know wether i wil be able to get the refund of the tds deposited in the name of my younger brother through the return of my mother..?? and also want to know that wether i had to report the minor's income under the head of income from house property or under the head of income from other sources ??

Replies (2)

Yes, TDS deduction can be claimed in the IT return. Income from rent shall be shown under the head  income from other sources.

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. .

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