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 . 

 

 

 

AI Summary

Incorrect PAN in TDS Return 26Q Leads to 19% Demand; Challenge Presumption Under Section 206AA(6) with Documents. A query was raised regarding an error in the TDS return 26Q for the third quarter of the financial year 2013-14, where an incorrect PAN was entered, leading to a TDS deduction at 1 percent. Although the PAN was later corrected, CPC TDS issued a notice for short deduction, demanding a 19 percent deposit. The response suggests that the presumption under section 206AA(6) can be challenged by presenting relevant documents to the Assessing Officer (TDS).