Tds certificate

This query is : Resolved

dheeraj kumar (Querist)
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25 January 2013 Sir

We are a public limited companyh. we are paying commission to some persons.

These persons are not providing PAN. We have deducted 20% TDS. Now i have two queries.

1. Whether in TDS return i have to show these persons

2. How will their Form 16 be generated when there is no PAN No. in the return

Thanks & Regards
Dheeraj Kumar

Hemant Kumar

Hemant Kumar (Expert)
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25 January 2013 Yes.. you have to show these persons in TDS Return.

You cannot given 16A certificate to deductee without PAN. and they cannot claim the same amount. Hence, you can given debit note to them for account purpose.