https://www.taxtmi.com/forum/issue?id=106782 The statutory presumption that a higher rate of TDS applies when PAN details are defective can be rebutted by producing relevant documentary proof before the Assessing Officer (TDS); thus a taxpayer who corrected an earlier wrong PAN entry in Form 26Q should submit the corrected PAN evidence and supporting documents to the AO to challenge the CPC TDS notice alleging short deduction. en-us Wed, 07 May 2014 12:40:47 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106782 The statutory presumption that a higher rate of TDS applies when PAN details are defective can be rebutted by producing relevant documentary proof before the Assessing Officer (TDS); thus a taxpayer who corrected an earlier wrong PAN entry in Form 26Q should submit the corrected PAN evidence and supporting documents to the AO to challenge the CPC TDS notice alleging short deduction. Discussion-Forum Income Tax Wed, 07 May 2014 12:40:47 +0530 https://www.taxtmi.com/forum/issue?id=106782