Tds on interest from fd

if interest exceeds more then 10000/- in a year bank will have to deduct tds @ 10% and if pan is not updated with bank then they will deduct tds @ 20%.

file ur bro's itr in india and u can claim refund

Since payment has been made by a resident (Bank) to a non resident (Your bro), section 195 will apply and TDS will be deducted by bank at the time of credit of interest into your account or payment in cash whichever is earlier.

(Limit of 10000 does not apply in this case as this is applicable under section 194A)

Your brother has to file his IT return in india to claim this TDS.

Regards

CA Sunny Aggarwal

Tax Consultant