https://www.taxtmi.com/manuals?id=5361 Tax deduction and collection compliance requires responsible persons to obtain and quote TAN, while deductees and collectees must furnish PAN. Failure to furnish PAN attracts higher prescribed deduction or collection rates, subject to specified non-resident exceptions and a rent-related cap. Deductors, collectors and specified employers must deposit tax within prescribed time limits and furnish required statements and information, including reporting for non-resident payments and correction statements. Collectors remain liable to deposit tax even where it has not actually been collected. en-us Fri, 11 Oct 2024 14:16:00 +0530 Wed, 05 Aug 2026 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5361 Tax deduction and collection compliance requires responsible persons to obtain and quote TAN, while deductees and collectees must furnish PAN. Failure to furnish PAN attracts higher prescribed deduction or collection rates, subject to specified non-resident exceptions and a rent-related cap. Deductors, collectors and specified employers must deposit tax within prescribed time limits and furnish required statements and information, including reporting for non-resident payments and correction statements. Collectors remain liable to deposit tax even where it has not actually been collected. Manuals Income Tax Fri, 11 Oct 2024 14:16:00 +0530 https://www.taxtmi.com/manuals?id=5361