TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased — reg.

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..... hi, 13th, September, 2017 Subject: - TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased - reg. It has been brought to the notice of CBDT that in cases of deceased depositor who has made deposits under the Capital Gains Accounts Scheme, 1988 ; the banks are deducting TDS on the interest earned on such deposits in the hand of t .....

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..... ification of the statements or claim for refund in Form 26B in the manner so specified. 3. In -exercise of the powers delegated by the Central Board of Direct Taxes (Board) under sub-rule (5) of Rule 31A of the Income-tax Rules, 1962 , the Principal Director General of Income-tax (Systems) hereby specifies that in case of deposits under the Capital Gains Accounts Scheme, 1988 where the .....

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