TDS and ITR Filing in case both parents are dead of minor

In Notification no.5 dated 29th of May, 2017 CBDT has clarified that in case of minor whose both parents are dead in such cases then such minor’s income is taxable in the hands of the minor.Further, the TDS deducted and interest earned shall be reported against the PAN of the minor and Income tax returns shall be  filed by the minor through  his/her guardian.

Read the  entire notification below:

TDS and ITR Filing in case both parents are dead of minor

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