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

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....Delhi, 29 May, 2017 Subject: - TDS and filing of ITR in 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 th....