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Tds

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(Querist)
02 January 2012 sir,
i have to revise tds return of FY 2009-10(Q4)
in this case plz tell me where pan not availble by deductee in said FY . whether tds @ 20% applicable at the time of revision of return or not?
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CS, Deepak Pratap Singh

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CS, Deepak Pratap Singh (Expert)
02 January 2012 Yes TDS should be deducted @20% in case of non supply of PAN No.

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