Bank not issuingTDS certificate

[chintu kalidindi]

I am a non resident of India. I have an NRO account with HDFC bank. The account was opened in May of 2014 without a PAN number. A tax of 30%(of interest accrued) was deducted in the October 2014. I then provided my PAN number. Another 30%(of interest accrued) was deducted in April 2015.

The bank has issued TDS certificate for the April 2015 deduction. However they won't issue a TDS certificate for the October 2014 deduction. They state that they can't issue TDS since there was no PAN number on file at the time of deduction.

I need the TDS certificate for the October 2014 deduction to claim tax refund.

I believe the bank can provide a manual TDS certificate. An article seems to suggest that :http://www.thehindubusinessline.com/features/taxation-and-accounts/tds-certificates-for-nonresidents/article3390908.ece.

Is there a law that requires the deductors(bank) to issue a TDS certificate even if the deductee(me) has no PAN?

Any suggestions on how to proceed with the bank?

Thanks in advance!

AI Summary

Non-resident seeks TDS certificate from bank for October 2014 tax deduction without PAN to claim refund. A non-resident individual opened an NRO account with HDFC Bank in May 2014 without a PAN number. The bank deducted 30% tax on interest in October 2014 and again in April 2015 after the PAN was provided. While the bank issued a TDS certificate for the April 2015 deduction, it refused to issue one for October 2014, citing the absence of a PAN at that time. The individual seeks guidance on obtaining a TDS certificate for the October 2014 deduction to claim a tax refund and inquires about any legal requirement for banks to issue such certificates without a PAN.