Tds certificate - more than one deductees
This query is : Resolved
dashrath patel
(Querist)
22 March 2013
Dear experts
In case of compulsory Acquisition of agriculture land , the govt had deducted TDS on interest amount and issued single TDS certificate named with 5 (five) deductees mentioning only one PAN out of five.
So how I can file return and claim refund ? Can i file return of the first deductee only or all of the deductee? state the procedure to file single or five returns.
In case of compulsory Acquisition of agriculture land , the govt had deducted TDS on interest amount and issued single TDS certificate named with 5 (five) deductees mentioning only one PAN out of five.
So how I can file return and claim refund ? Can i file return of the first deductee only or all of the deductee? state the procedure to file single or five returns.
CA Hardik Bunha
(Expert)
22 March 2013
you have to file return of all five deductee.
as this is government department they will not amend your tds certificate.
claim refund in only one assessee. when refund received distribute between them.
as this is government department they will not amend your tds certificate.
claim refund in only one assessee. when refund received distribute between them.
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dashrath patel
(Querist)
25 March 2013
Should I have all five PAN ? or Single PAN is enough?
27 July 2025
In this case, since the TDS certificate is issued with **only one PAN mentioned for all five deductees**, but actually belongs to five different individuals, here’s what you can do:
1. **Ideally, each deductee should have their own PAN mentioned separately on the TDS certificate**. But since it’s a government department and they have issued a single certificate with one PAN, they are unlikely to amend it.
2. For **filing income tax returns:**
* **Each deductee should file their own return individually** with their own PAN.
* However, since TDS is reflected against only one PAN (the one mentioned on the certificate), the other deductees will **not be able to claim TDS credit against their PAN from Form 26AS** because it won’t appear there.
3. **To claim refund:**
* The refund can only be claimed by the PAN under which the TDS is actually reflected.
* That means **only the deductee whose PAN is on the certificate can claim the refund**.
* Once the refund is received, that person can distribute the amount among the five deductees as per their entitlement.
4. **Regarding PAN:**
* Each deductee **should have their own PAN for filing returns**.
* But since TDS is recorded under one PAN only, this creates complications for others to claim credit/refund directly.
---
### Summary:
* File separate returns for **each deductee with their own PAN**.
* Refund claim can be made only under the PAN mentioned in the TDS certificate.
* Other deductees can’t claim TDS credit unless the government corrects/amends the certificate (unlikely).
* After refund, the deductee who claimed can distribute the amount among others.
---
1. **Ideally, each deductee should have their own PAN mentioned separately on the TDS certificate**. But since it’s a government department and they have issued a single certificate with one PAN, they are unlikely to amend it.
2. For **filing income tax returns:**
* **Each deductee should file their own return individually** with their own PAN.
* However, since TDS is reflected against only one PAN (the one mentioned on the certificate), the other deductees will **not be able to claim TDS credit against their PAN from Form 26AS** because it won’t appear there.
3. **To claim refund:**
* The refund can only be claimed by the PAN under which the TDS is actually reflected.
* That means **only the deductee whose PAN is on the certificate can claim the refund**.
* Once the refund is received, that person can distribute the amount among the five deductees as per their entitlement.
4. **Regarding PAN:**
* Each deductee **should have their own PAN for filing returns**.
* But since TDS is recorded under one PAN only, this creates complications for others to claim credit/refund directly.
---
### Summary:
* File separate returns for **each deductee with their own PAN**.
* Refund claim can be made only under the PAN mentioned in the TDS certificate.
* Other deductees can’t claim TDS credit unless the government corrects/amends the certificate (unlikely).
* After refund, the deductee who claimed can distribute the amount among others.
---
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