Refund of tds

This query is : Resolved

AndyR (Querist)
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24 April 2013 My mother is a defence family pensioner and recently she received arrears of pay for the period my father was in service and the TDS was deducted on the same. As the arrears is now received by my mother whose total income is within taxable limits i would like to know how she can get refund of the TDS deducted

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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24 April 2013 The pension amount is being received by your mother is in the capacity of a family pensioner which clearly shows that there is no employer employee relationship between your mother and the Govt. Department.
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It was your father ,who was an employee and had he been receiving the arrears it will be taxable in his hands in the period when such arrears become due to him. Sadly, this is not the case.
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Arrears are treated as part of salary. It is Salary when employee-employer relationship exists. Luckily, such relation is absent now. As such it can be said that in the hands of your mother, the receipt is a capital receipt.
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In case of Gratuity and leave encashment received by the family members after the death of the employee, courts have decided that such amount is not taxable. On the similar analogy also it can be said that
amount received as arrears is also not taxable.
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Your mother can claim the TDS by showing the income as an exempt income (Capital Receipt) in her return.
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PALASH

PALASH (Expert)
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24 April 2013 MADAM,
FIRST OF ALL, I WOULD LIKE TO SAY THAT , PLEASE MADAM, PLEASEEEEEEEEE , DON'T CRYYYYY , BECAUSE , I HAVE A GENUINE SOLUTION OF YOUR PROBLEM, & PLEASEEEEEEEEEEEEEEEEEEEEEEEE TRY TO FOLLOW , WHAT I AM SAYING NOW,

1) FIRST YOU CHECK 26AS FOR THE RELEVANT ASSESSMENT YEAR OF YOUR MOTHER.
2) PRINT OUT THE HARD COPY OF 26AS FOR THE RELEVANT A.Y.
3)THROUGH E-FILING , DEFINITELY, YOU CAN GET REFUND OF YOUR MOTHER WITHIN JUST 5-6 MONTHS( APPROX. ).
4)PUT EXACT AMOUNT OF TDS IN ITR FORM ( TDS COLUMN ) AS SHOWS IN 26AS, BECAUSE , IF THERE IS ANY MISMATCH , THEN , YOU MAY BE IN A BIG TROUBLE.
5)PUT EXACT AMOUNT OF PENSION INCOME IN ITR FORM AS SHOWS IN 26AS.
6)BANK A/C NUMBER & MICR CODE IS MANDATORY, SO BE CAREFUL ABOUT THAT MATTER.
7) SO, FILL ALL THE SHEETS WITH DETAILS IN THE ITR FORM ( IN YOUR CASE , ITR-1 SHOULD BE APPLICABLE ),
8) VALIDATE EACH SHEET,
9)THEN, GENERATE XML FILE,
10)SAVE THE FILE,
11) UPLOAD THE XML FILE ,
12) THEN, SIGN THE ITR-V ACKNOWLEDGEMENT WITH BLUE BALL PEN ONLY.
13) SEND TO CPC BANGALORE THROUGH SPEED POST & ( DON'T MENTION " Post Bag No. 1 " In case of SPEED POST ).
14) WAIT FOR 143(1) INTIMATION ORDER.

Thank You,Madam,

PALASH RAKSHIT.

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C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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19 May 2013 It is my advise that you file the return if the pension is received in the name of your mother then of the mother but if it is received in the name of your father then file the return in the name of your father as representative or legal hair and get the refund either directly credited in your pension account or opt for the cheque