Tds return - without PAN

[Gopal Kumar]

We have TDS on a consultancy bil, but the deductee is in out of india and does not have a PAN, further he does not wish to avail of any tax benefit. In this case how we file the TDS return and what is the cosequence if we do not file the TDS return after deposting of tax.

AI Summary

Filing TDS for foreign consultancy: Challenges without PAN. Consider advising PAN registration or face system rejection. A user inquired about filing a TDS return for a consultancy bill when the deductee, located outside India, lacks a PAN and does not seek tax benefits. One response suggested advising the foreign party to obtain a PAN to claim TDS credit, but if unwilling, to leave the PAN field blank and submit Form 17 and TDS returns, which the system should accept. Another user noted that the system does not accept returns without a valid PAN, posing a challenge.