Form 15-G acceptance from nominees allows exemption from TDS on Senior Citizens Savings Scheme interest after depositor's death. Nominees of Senior Citizens Savings Scheme depositors may present a Form 15-G at the time of payment after the depositor's death to claim exemption from TDS on interest; banks must ensure designated branches accept the declaration in accordance with CBDT guidance.
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Provisions expressly mentioned in the judgment/order text.
Form 15-G acceptance from nominees allows exemption from TDS on Senior Citizens Savings Scheme interest after depositor's death.
Nominees of Senior Citizens Savings Scheme depositors may present a Form 15-G at the time of payment after the depositor's death to claim exemption from TDS on interest; banks must ensure designated branches accept the declaration in accordance with CBDT guidance.
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