https://www.taxtmi.com/caselaws?id=471496 Section 199 of the Income-tax Act and Rule 37BA permit TDS credit to a person other than the named deductee when the corresponding income is assessable in that person's hands. Where a depositor has died, the absence of a declaration from that deductee does not defeat credit if the surviving recipient received and offered the related interest income to tax and no competing TDS claim exists. TDS deducted in the deceased spouse's name is therefore creditable to the recipient declaring that income. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 07 Sep 2026 12:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471496 Section 199 of the Income-tax Act and Rule 37BA permit TDS credit to a person other than the named deductee when the corresponding income is assessable in that person's hands. Where a depositor has died, the absence of a declaration from that deductee does not defeat credit if the surviving recipient received and offered the related interest income to tax and no competing TDS claim exists. TDS deducted in the deceased spouse's name is therefore creditable to the recipient declaring that income. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471496