TAN requirement: deductors must use TAN for TDS filings, with limited exceptions allowing PAN use. The deductor must obtain and quote a Tax Deduction Account Number (TAN) for all TDS documents and correspondence; PAN cannot substitute for TAN. Narrow exceptions allow use of PAN instead of TAN when remitting TDS in specified contexts such as purchase of land and building, rent by individuals or HUFs, certain payments by individuals/HUFs, and payments for transfer of virtual digital assets by specified persons.
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 requirement: deductors must use TAN for TDS filings, with limited exceptions allowing PAN use.
The deductor must obtain and quote a Tax Deduction Account Number (TAN) for all TDS documents and correspondence; PAN cannot substitute for TAN. Narrow exceptions allow use of PAN instead of TAN when remitting TDS in specified contexts such as purchase of land and building, rent by individuals or HUFs, certain payments by individuals/HUFs, and payments for transfer of virtual digital assets by specified persons.
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