TAN mandatory for TDS and TCS returns; electronic or paper filings without TAN will not be accepted. Quoting of TAN is mandatory for all TDS and TCS returns, in paper or electronic format; returns not quoting TAN will not be received and thus will not be accepted for processing.
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 mandatory for TDS and TCS returns; electronic or paper filings without TAN will not be accepted.
Quoting of TAN is mandatory for all TDS and TCS returns, in paper or electronic format; returns not quoting TAN will not be received and thus will not be accepted for processing.
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