TAN not required for withholding on rent; deductors may use their PAN instead when making the deduction. There is no obligation to apply for or obtain a Tax Deduction or Collection Account Number (TAN) when deducting tax under section 194-IB; the deductor may use the Permanent Account Number (PAN) in place of TAN for making the deduction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TAN not required for withholding on rent; deductors may use their PAN instead when making the deduction.
There is no obligation to apply for or obtain a Tax Deduction or Collection Account Number (TAN) when deducting tax under section 194-IB; the deductor may use the Permanent Account Number (PAN) in place of TAN for making the deduction.
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