TDS return preparation and filing obligations require use of prescribed forms, quoting PAN and TAN, and accurate completion. The deductor must use the Forms prescribed under the rules, quote his PAN and TAN and the PAN of each person for whom tax was deducted (subject to specified exceptions), ensure all columns of the prescribed TDS Return Forms are duly and correctly filled in, and furnish the completed TDS Return to the designated agency.
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Provisions expressly mentioned in the judgment/order text.
TDS return preparation and filing obligations require use of prescribed forms, quoting PAN and TAN, and accurate completion.
The deductor must use the Forms prescribed under the rules, quote his PAN and TAN and the PAN of each person for whom tax was deducted (subject to specified exceptions), ensure all columns of the prescribed TDS Return Forms are duly and correctly filled in, and furnish the completed TDS Return to the designated agency.
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