17 March 2020
TDS will have to be deducted at higher rates (30% for salary and 20% for other categories) if PAN is not be available. We have also deducted at higher rates and paid to govt. Later on the person submits PAN then we should reverse / refund the excess TDS deduction are paid to the person.
17 March 2020
You can revise your TDS return, quote the PAN against PANNOTAVBL option Further, the extra TDS which will be pending can be adjusted with any other liability for the FY 19-20.
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