TaxTMI 
TaxTMI 
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.
PAN no not given 20% deducted and remit what given to FORM 16A/FORM16
18 Aug 2014 
1 Reply 
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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. (AI Summary)
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. (AI Summary)
