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Inheritance & Estate

Inheriting fixed deposits as an NRI, and the TDS on the interest

You have inherited bank fixed deposits, and the TDS is still running on the deceased's PAN while you work out what is yours.

You have inherited fixed deposits from a parent, and the interest keeps coming with TDS deducted, but on the deceased's PAN, not yours, because the deposits have not yet been transmitted to your name. As an NRI you also cannot use the simple resident forms to stop the TDS. So two things need sorting: whose income the interest is, split around the date of death, and how you, as a non-resident heir, reduce the tax without the tools a resident would reach for.
Last reviewed: 26 July 20266 min readReviewed by Preetesh Maloo, CA

The short answer

When you inherit fixed deposits, the bank keeps deducting TDS on the deceased's PAN until the deposits are transmitted to you, after which the interest from the date of death is your income and the interest up to the death is the deceased's, reported in their final return. As an NRI heir you cannot file Form 15G or 15H to stop the TDS, those are for residents only; instead you reduce it with a treaty rate, using a tax residency certificate and Form 10F, now Form 41, or a lower-TDS certificate, Form 13, now Form 128. An inherited resident deposit is re-designated to an NRO deposit in your name.

References on this page

  • TDS keeps running on the deceased's PAN until the deposits are transmitted
  • Interest up to death is the deceased's (final return under Section 159); post-death interest is the heir's
  • An NRI heir cannot file Form 15G / 15H (those are for residents only)
  • Reduce the TDS with a treaty rate (TRC + Form 10F / 41) or a lower-TDS certificate (Form 13 / 128), not 15G/15H

The interest splits at the date of death

An inherited deposit does not change hands cleanly the moment someone dies; there is a gap while it is transmitted to your name, and the interest in that gap has to be attributed correctly. Interest credited up to the date of death is the deceased's income, reported in their final return filed by the legal representative under Section 159. Interest credited after the death is your income as the heir.

The practical snag is the PAN. Until the deposit is transmitted, the bank keeps deducting TDS on the deceased's PAN, so the credit sits against a dead person's PAN while the post-death interest actually belongs to you. That mismatch is reconciled on the returns, the deceased's final return and your own, so the TDS is not stranded. The sooner the deposits are transmitted to your name, the sooner the interest and its TDS line up under your PAN.

You cannot use the resident short-cut

A resident depositor who expects no tax files Form 15G, or Form 15H if a senior, to stop the bank deducting TDS. As an NRI heir, that door is closed: Form 15G and 15H are for residents only, and a declaration filed despite non-residence is invalid. So the resident work-around does not apply to you.

What you use instead is different and often better. Once the deposit is yours, interest for a non-resident carries TDS under Section 195, but you can cut it to the treaty rate under the double-tax agreement between India and your country, using a tax residency certificate and Form 10F, now Form 41. Where even the treaty rate over-deducts against your real tax, a lower-TDS certificate, Form 13, now Form 128, sets the bank's deduction to your actual liability. And if your PAN has gone inoperative, the TDS jumps to a flat 20%, so keeping the PAN active is worth checking first.

The deposit gets re-designated

An inherited deposit does not stay a resident deposit in your hands. When an NRI heir claims a resident fixed deposit, it is re-designated to an NRO deposit in your name, from where the balance can later be repatriated through the USD 1 million a year route. If you would rather not continue the deposit, a deceased's term deposit can be closed before maturity on inheritance and the interest for the run period is paid without the usual premature-closure penalty, and you can then re-invest as you choose.

So the sequence is: transmit the deposit, re-designate it to NRO, fix the TDS to the treaty or certificate rate, and reconcile the interest around the date of death. A practising CA runs this so the interest is taxed once, in the right hands, and the TDS is not left over-deducted on a PAN that is no longer the earner's.

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What's involved

What the CA actually does

  1. 1

    We split the interest correctly

    We attribute interest up to the death to the deceased's final return and the post-death interest to you, so it is taxed once in the right hands.

  2. 2

    We cut the TDS the right way

    Since you cannot file 15G or 15H, we use the treaty rate with a TRC and Form 10F, now Form 41, or a Form 13, now Form 128, lower-TDS certificate.

  3. 3

    We re-designate the deposit

    We re-designate an inherited resident deposit to an NRO deposit in your name, keeping it compliant and later repatriable.

  4. 4

    We reconcile the deceased-PAN TDS

    We reconcile the TDS deducted on the deceased's PAN so the credit is not lost while the income is yours.

What to have ready

Documents you'll typically need

  • The fixed-deposit certificates and the interest so far
  • The death certificate and the transmission papers
  • The will or legal-heir or succession certificate
  • Your PAN, TRC and residency details

Your destination country can change the details

Requirements differ from one consulate, university and visa route to the next — how recent the figures must be, how long funds must have been held, and which certificates are mandatory. We assemble the documents around the exact checklist you're applying under. To see how India's tax treaty with your country of residence affects related filings, set your country below or compare all 31 countries.

Frequently asked questions

Common questions

Inherited fixed deposits still deducting TDS?

Tell us the deposits and your country. A practising CA will split the interest and cut the TDS on a free call, no obligation.

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