https://www.taxtmi.com/manuals?id=5361 Section 397 consolidates TDS and TCS compliance through TAN and PAN requirements, higher deduction or collection rates for failure to furnish PAN, and prescribed exceptions for eligible non-residents. Deductors, collectors and specified employers must deposit tax, furnish TDS/TCS statements and report prescribed non-resident payments. Government offices crediting tax without a challan must submit required statements and obtain an Account Office Identification Number. Correction statements may rectify or update original filings within the prescribed period, and collectors remain liable to deposit tax even if it has not been collected. en-us Fri, 11 Oct 2024 14:16:00 +0530 Sat, 29 Aug 2026 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5361 Section 397 consolidates TDS and TCS compliance through TAN and PAN requirements, higher deduction or collection rates for failure to furnish PAN, and prescribed exceptions for eligible non-residents. Deductors, collectors and specified employers must deposit tax, furnish TDS/TCS statements and report prescribed non-resident payments. Government offices crediting tax without a challan must submit required statements and obtain an Account Office Identification Number. Correction statements may rectify or update original filings within the prescribed period, and collectors remain liable to deposit tax even if it has not been collected. Manuals Income Tax Fri, 11 Oct 2024 14:16:00 +0530 https://www.taxtmi.com/manuals?id=5361