PAN no not given 20% deducted and remit what given to FORM 16A/FORM16

[G.Narayanan Ganapathy]

Dear Sir/Madam

I want clarify PAN no not given to Employee/Contractor applicable for 20% TDS recover and remittance in Govt A/c.

What about given Form 16/Form 16A .

Suppose the party given PAN after remittance amount.

Please give the suggestion.

[Ashutosh Gupta]

Form 16/16A to be issued. However, TDS once applied would not change.

AI Summary

TDS on non-furnishing of PAN requires issuance of Form 16/16A; deduction remains even if PAN is later provided. Where a payee does not furnish PAN, TDS must be deducted at the prescribed higher rate and remitted to the government; this deduction remains effective even if PAN is provided later, and the payer must issue Form 16 or Form 16A reflecting the deduction and remittance.