https://www.taxtmi.com/forum/issue?id=1208 If the foreign deductee lacks PAN and will not obtain one, the payer may leave the PAN field blank and submit the TDS return together with the required declaration form so withholding is reported and deposited; alternatively, advise the deductee to obtain a PAN if they should receive credit for the tax. Note that filing systems may validate PAN and reject returns with a blank or invalid PAN despite guidance that the system should accept them. en-us Mon, 25 May 2009 11:44:28 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1208 If the foreign deductee lacks PAN and will not obtain one, the payer may leave the PAN field blank and submit the TDS return together with the required declaration form so withholding is reported and deposited; alternatively, advise the deductee to obtain a PAN if they should receive credit for the tax. Note that filing systems may validate PAN and reject returns with a blank or invalid PAN despite guidance that the system should accept them. Discussion-Forum Income Tax Mon, 25 May 2009 11:44:28 +0530 https://www.taxtmi.com/forum/issue?id=1208