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194IA OF INCOME TAX ACT

This query is : Resolved 
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(Querist)
30 March 2022 Dear Professionals,

In case of auction of property by bank under SARFAESI Act 2002, should the buyer quote the PAN of the Bank or PAN of the original owner while making TDS under section 194IA of Income Act 1961.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 March 2022 PAN of the original owner quoted for TDS deduction.

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