https://www.taxtmi.com/forum/issue?id=1232 A UTN must be provided where TDS was deducted but the deductee lacked PAN; after depositing such TDS the deductor should issue a TDS certificate so the deductee can claim credit using the UTN when filing returns. If invoices and TDS are subsequently reversed, excess TDS should be adjusted against the deductor's liability in the same or a later period, and if the income is cancelled no TDS certificate is usually issued and the deductee cannot claim credit. en-us Tue, 02 Jun 2009 11:41:40 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1232 A UTN must be provided where TDS was deducted but the deductee lacked PAN; after depositing such TDS the deductor should issue a TDS certificate so the deductee can claim credit using the UTN when filing returns. If invoices and TDS are subsequently reversed, excess TDS should be adjusted against the deductor's liability in the same or a later period, and if the income is cancelled no TDS certificate is usually issued and the deductee cannot claim credit. Discussion-Forum Income Tax Tue, 02 Jun 2009 11:41:40 +0530 https://www.taxtmi.com/forum/issue?id=1232