Duplicate TAN closure permitted where no pending returns or annual information returns exist, with verification and reporting measures. Assessing officers may close duplicate TANs in the e-TDS application provided there is no return pending for processing under the duplicate TAN and no Annual Information Return has been filed under it. Closed TANs cannot be reactivated. Deductors may surrender TANs to NSDL; surrender requests are uploaded and must be verified, with requests rejected where surrendered details differ completely from existing TAN records. Affected officials must generate intimation reports and follow prescribed procedures to install the e-TDS software patch while suspending bulk uploads.
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.
Duplicate TAN closure permitted where no pending returns or annual information returns exist, with verification and reporting measures.
Assessing officers may close duplicate TANs in the e-TDS application provided there is no return pending for processing under the duplicate TAN and no Annual Information Return has been filed under it. Closed TANs cannot be reactivated. Deductors may surrender TANs to NSDL; surrender requests are uploaded and must be verified, with requests rejected where surrendered details differ completely from existing TAN records. Affected officials must generate intimation reports and follow prescribed procedures to install the e-TDS software patch while suspending bulk uploads.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
