TDS Return

[Guest]

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?

[Pradeep Jain]

Dear Mr. Arup

when PAN is not available then TDS will be deducted higher rate.

without any PAN he can't File Income tax Return, if he apply for PAN & File his IT return after submission of your TDS Return than you would be file your revised TDS Return.

 

Regards,

Rahul Patel

AI Summary

TDS deduction at higher rate: deductee must obtain PAN to file ITR and enable deductor to revise TDS return. When a deductee's PAN is unavailable, TDS must be deducted at a higher rate. A deductee without PAN cannot file an income-tax return until obtaining PAN; if PAN is later obtained and the deductee files the income-tax return after the deductor's TDS return submission, the deductor may file a revised TDS return to incorporate the PAN.