Tax Collected at Source obligations require prescribed forms, quoting PAN and TAN, and complete form fields before submission. Preparation and furnishing of TCS Return require the collector to use the prescribed Forms, quote his PAN and TAN and the PANs of all persons from whom tax has been collected, ensure every column of the prescribed Form is duly and correctly completed, and furnish the completed TCS Return to the designated agency.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Collected at Source obligations require prescribed forms, quoting PAN and TAN, and complete form fields before submission.
Preparation and furnishing of TCS Return require the collector to use the prescribed Forms, quote his PAN and TAN and the PANs of all persons from whom tax has been collected, ensure every column of the prescribed Form is duly and correctly completed, and furnish the completed TCS Return to the designated agency.
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