TDS credited to another person

You have to show rental income in the wife's hands. Compute tax liability and adjust TDS.

I am unsure if clubbing provisions will be invocable so that rental income will be taxable under husband's hands.

How was the flat bought in wife's name ? Where the funds came from ?

Mr. Karthik,

Rental Income and TDS is shown in the books of your client wife because tenant has deduct the TDS in your client wife PAN u/s 194 I , you see the FORM 26AS in Incometax website, i.e TDS credited to in your client wife PAN.

Flat is in wife's name. Rental income is coming in wife's name. Return should also be filed in wife's name.

Source Is from Assessee's saving

Dear Kartik,

As per my knowledge Clubbing Provision is applied in Your case, In breif Tenant deduct tds on your wifes name but you bought flat on your own money so whatever rental income will be taxable and clubbed in husband's hand.so you have to pay tax on rental income in respective A.Y. you can take tds credit by applying Clubbing Provision u/s 61 of Income Tax Act. 

Regards,

Ronak Darji

you have to file the return of wife as income of rent received and claim TDS

Hello

If the clubbing provision applies (wife's income to be clubbed with husband's income), how Husband can claim TDS deducted from wife and certificate issued in wife's name?

Please advise.

Regards,

Rental Income should be shown in his wife return and TDS. will be deducted by the tenant to his wife PAN only.