TDS return processing: missing deductee PAN triggers deficiency notice and seven day cure; returns digitised and transmitted. Agency must verify deductor PAN/TAN, bank deposit details and deductee PANs on paper TDS returns and issue a receipt if complete, digitise returns and send digitised records to the Assessing Officer. If deductee PANs are missing the agency issues a seven day deficiency memo; cured returns are transmitted to the e filing administrator, and unresolved deficiencies are flagged and transmitted.
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.
TDS return processing: missing deductee PAN triggers deficiency notice and seven day cure; returns digitised and transmitted.
Agency must verify deductor PAN/TAN, bank deposit details and deductee PANs on paper TDS returns and issue a receipt if complete, digitise returns and send digitised records to the Assessing Officer. If deductee PANs are missing the agency issues a seven day deficiency memo; cured returns are transmitted to the e filing administrator, and unresolved deficiencies are flagged and transmitted.
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