https://www.taxtmi.com/manuals?id=4230 Persons required to deduct or collect tax at source must obtain TAN, but specified withholding categories may use PAN in place of TAN. The PAN accommodation applies to withholding on certain immovable property transfers, certain rent payments by eligible individuals and HUFs, certain contractual/commission/brokerage/professional payments by eligible individual and HUF payers, and withholding on transfers of virtual digital assets; the exceptions are narrow and conditioned on the statutory eligibility criteria. en-us Tue, 26 Dec 2023 12:24:00 +0530 Tue, 02 Jan 2024 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4230 Persons required to deduct or collect tax at source must obtain TAN, but specified withholding categories may use PAN in place of TAN. The PAN accommodation applies to withholding on certain immovable property transfers, certain rent payments by eligible individuals and HUFs, certain contractual/commission/brokerage/professional payments by eligible individual and HUF payers, and withholding on transfers of virtual digital assets; the exceptions are narrow and conditioned on the statutory eligibility criteria. Manuals Income Tax Tue, 26 Dec 2023 12:24:00 +0530 https://www.taxtmi.com/manuals?id=4230