TDS Return

[Arup Dey]

Dear sir,
I want to know something about TDS Return.When deductee's PAN is not available then Deductor have to deduct tds at higher rate.when PAN is not available then how I(as a deductor)can fill a TDS return? as PAN of the deductee is mandatory for TDS return.
When there is no PAN available then how deductee can claim his TDS in IT reurn?

AI Summary

Filing TDS Return with Missing PAN: Deduct at Higher Rate, Apply for PAN to Claim TDS in Income Tax Return. A user inquired about filing a TDS return when the deductee's PAN is unavailable, noting that TDS must be deducted at a higher rate in such cases. The user also questioned how the deductee could claim TDS in their income tax return without a PAN. The response clarified that without a PAN, the deductee cannot file an income tax return. However, if the deductee applies for a PAN and files their return after the TDS return is submitted, the deductor can file a revised TDS return.