TDS and filing of ITR in case both the parents are dead of minor - reg.

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Full Text of the Document

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.... case both the parents are dead of minor - reg.- It has been brought to the notice of CBDT that in cases of minors whose both the parents have deceased, TDS deductors/Banks are clubbing the interest income accrued to the minor in the hand of grandparents and issuing TDS certificates to the grandparents, which is not in accordance with the law as the Income-tax Act envisages clubbing of minor'....