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    <title>Short Deduction TDS Demand due to inoperative PAN of deductee at time of deduction.</title>
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    <description>Short deduction of TDS arose because the deductee&#039;s PAN was inoperative at the time of deduction, producing a system short-deduction demand at a higher rate; the PAN was later regularised after the relief window expired, a correction statement was filed, but the demand continues to show, and a respondent asks whether the recipient received credit in Form 26AS.</description>
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      <description>Short deduction of TDS arose because the deductee&#039;s PAN was inoperative at the time of deduction, producing a system short-deduction demand at a higher rate; the PAN was later regularised after the relief window expired, a correction statement was filed, but the demand continues to show, and a respondent asks whether the recipient received credit in Form 26AS.</description>
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