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    <title>TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased — reg.</title>
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    <description>Interest on deposits under the Capital Gains Accounts Scheme must be treated for TDS purposes by period: interest accrued up to the date of death is to be deducted and reported against the PAN of the deceased depositor, and interest accrued after death is to be deducted and reported against the PAN of the legal heir, unless an authorized declaration provides otherwise.</description>
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      <description>Interest on deposits under the Capital Gains Accounts Scheme must be treated for TDS purposes by period: interest accrued up to the date of death is to be deducted and reported against the PAN of the deceased depositor, and interest accrued after death is to be deducted and reported against the PAN of the legal heir, unless an authorized declaration provides otherwise.</description>
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      <pubDate>Wed, 13 Sep 2017 00:00:00 +0530</pubDate>
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