Tds without Pan nos.

[Guest]

Dear Friends, We have deducted TDS U/S 195 but foregin Parties do not have Pan nos. Please advice how to file e-TDS Returns. Regards

[Guest]

TDS Quarterly return can be filed in Form 27Q quoting PAN as 'PANNOTAVBL'. The pre-requisite to have specified % of PAN for filing E-TDS quarterly return is not applicable for Form 27Q (foreign TDS) and applicable only for Form 24Q (salaries), Form 26Q (other domestic TDS deductions) and Form 24EQ (TCS).

[Guest]

PAN SHOULD BE % IN 27Q60% & 24Q 90%

AI Summary

TDS without PAN: use Form 27Q with 'PANNOTAVBL' and the PAN percentage rule does not apply to 27Q. For withholding on payments to foreign parties without PAN, e TDS returns can be filed in Form 27Q quoting PAN as 'PANNOTAVBL'; the PAN availability percentage prerequisite cited for e filing is stated as not applicable to Form 27Q and applies instead to domestic return types such as Form 24Q, Form 26Q and Form 24EQ.