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    <title>CHANGE IN PAN NO.</title>
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    <description>A reverse merger resulted in TDS being reflected under the earlier PAN while the return was filed under the survivor&#039;s PAN; the intimation disallowed TDS not appearing in Form 26AS of the current PAN. The advised operative remedy is to file a rectification u/s 154 with the jurisdictional assessing officer to obtain reconciliation and credit for the TDS.</description>
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      <description>A reverse merger resulted in TDS being reflected under the earlier PAN while the return was filed under the survivor&#039;s PAN; the intimation disallowed TDS not appearing in Form 26AS of the current PAN. The advised operative remedy is to file a rectification u/s 154 with the jurisdictional assessing officer to obtain reconciliation and credit for the TDS.</description>
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