Tds without Pan nos.

[Asked by 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

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).

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.