wrong pan entry

[satbir singhwahi]

Sir

 

1. TDS return  26q was filed with error of pan applied and tds deducted at 1 percent .  Later it was corrected with correct pan. But CPC TDS , has again issued notice for short deduction . It was a typing error in submitting the tds 26q return of 3rd qtr financial year 2013-14.Kindly guide , CPC TDS is asking  to deposit the short deduction of 19 percent . 

 

 

 

[CAGOPALJI AGRAWAL]

The presumption u/s 206AA(6) can be rebutted by producing relevant documents before AO (TDS)

AI Summary

Presumption under section 206AA(6) may be rebutted by submitting documents to the TDS assessing officer. The statutory presumption that a higher rate of TDS applies when PAN details are defective can be rebutted by producing relevant documentary proof before the Assessing Officer (TDS); thus a taxpayer who corrected an earlier wrong PAN entry in Form 26Q should submit the corrected PAN evidence and supporting documents to the AO to challenge the CPC TDS notice alleging short deduction.