https://www.taxtmi.com/news?id=3521 Deductors must file accurate quarterly TDS statements using the correct form and quote correct PAN and CIN/BIN since credit for TDS is allotted to deductees on the basis of the TDS statement under Rule 37BA. Non-quoting of PAN/TAN or late filing may attract penalty and impede correct credit. If income is assessable to a person other than the deductee, the deductee must submit a declaration naming the person and providing name, address, PAN and reasons; the deductor must report the deduction and issue the TDS certificate in that person's name. en-us Tue, 10 Jul 2012 16:15:12 +0530 Tue, 10 Jul 2012 16:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=3521 Deductors must file accurate quarterly TDS statements using the correct form and quote correct PAN and CIN/BIN since credit for TDS is allotted to deductees on the basis of the TDS statement under Rule 37BA. Non-quoting of PAN/TAN or late filing may attract penalty and impede correct credit. If income is assessable to a person other than the deductee, the deductee must submit a declaration naming the person and providing name, address, PAN and reasons; the deductor must report the deduction and issue the TDS certificate in that person's name. News - Tue, 10 Jul 2012 16:15:12 +0530 https://www.taxtmi.com/news?id=3521