PAN requirement: seller PAN is mandatory for TDS on immovable property and must be obtained before completing the transaction. TDS on transfer of immovable property requires collection of the seller's Permanent Account Number; the seller's PAN is mandatory and must be obtained before effecting the transaction as part of tax withholding and documentation compliance.
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.
PAN requirement: seller PAN is mandatory for TDS on immovable property and must be obtained before completing the transaction.
TDS on transfer of immovable property requires collection of the seller's Permanent Account Number; the seller's PAN is mandatory and must be obtained before effecting the transaction as part of tax withholding and documentation compliance.
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