TDS exeption on rent paid to father

This discussion addresses a situation where a son pays rent to his father, but the son's employer refuses to allow TDS exemption at source. The queries focus on whether a company can legally refuse this exemption and if there's any interest on TDS refunds claimed later. The advice clarifies that companies have a legal duty to deduct TDS and cannot make exceptions. It confirms that refunds, when claimed via an Income Tax Return (ITR), will include interest, which itself might be taxable as interest income in the subsequent assessment year.