Use of PAN instead of TAN generally prohibited; PAN allowed only for specific withholding obligations as substitute. TAN is assigned to persons required to deduct or collect tax at source and must be quoted where TAN is required; PAN links an individual's tax and financial transactions and should not be used in place of TAN except that, for certain specified withholding obligations, a person required to deduct tax may quote PAN instead of TAN.
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.
Use of PAN instead of TAN generally prohibited; PAN allowed only for specific withholding obligations as substitute.
TAN is assigned to persons required to deduct or collect tax at source and must be quoted where TAN is required; PAN links an individual's tax and financial transactions and should not be used in place of TAN except that, for certain specified withholding obligations, a person required to deduct tax may quote PAN instead of TAN.
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