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Short Deduction TDS Demand due to inoperative PAN of deductee at time of deduction.

ROHIT GOEL

Dear Sir/Maam

In FY 2023-24 we deducted TDS at 2%, but since the deductee’s PAN was inoperative at that time, the system raised a 20% short deduction demand. The PAN has now been made operative, but only after 31.05.2024, so we don’t fall under the relief window given in CBDT Circular 06/2024. Even after filing correction, the demand is still showing. What would be the correct way to handle this?

TDS short deduction due to inoperative PAN led to higher system demand despite PAN later made operative; relief window missed. TDS short deduction arose because the deductee's PAN was inoperative at deduction time, prompting a higher system-generated demand; the PAN was later reactivated after the CBDT Circular 06/2024 relief window, and the deductor has filed a correction but the elevated demand persists, prompting a query on proper resolution. (AI Summary)
Income Tax
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