Urgent please...

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 January 2013 PANNO is in the name of an individual.He runs a travel agency "x" using his PANNO.He submits invoice in the name of the "X".TDS certificate to be given in the name of the "x" or in he name of the individual.

Yogesh Agarwal

Yogesh Agarwal (Expert)
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08 January 2013 TDS certificates are generated online nowadays which is based on the information as recorded in the Income Tax Department against any PAN. So if an individual is running a business in the name of X , still the name in the TDS certificate shall be of individual only..

Querist : Anonymous

Querist : Anonymous (Querist)

08 January 2013 Mr.Yogesh,

You mean to say name of the PANno HOLDER IS immaterial and only the Number matters?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s the urgent clarification regarding TDS certificate name vs PAN holder name in your case:

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### Situation:

* **PAN No.** is in the name of an **individual**.
* Individual runs a travel agency called **"X"** (business name).
* Invoices are issued in the name of **"X"**.
* Question: On TDS certificate, should the name be "X" (business) or the individual?

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### Key Point:

* **TDS Certificate Name = Name as per PAN records.**
* Income Tax Department issues TDS certificates strictly against the PAN number and the name registered with that PAN.

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### Explanation:

* PAN is linked to the **individual person** (legal entity).
* Even if the individual runs a business in a trade name ("X"),
* **TDS certificates will show the individual's name**, not the business/trade name.

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### Answer:

* **Name in TDS certificate will be the individual’s name as per PAN.**
* The PAN number is unique and primary; the name in records is used for all official purposes including TDS certificates.

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### Additional Notes:

* This is common for proprietorship businesses where PAN is in owner’s name but business is run under a trade name.
* Invoices can show business/trade name, but for tax and TDS purposes, individual’s PAN and name are used.
* If you want TDS certificates in business name, the business must have a separate PAN (like in case of companies or LLPs).

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If you want, I can help you draft a formal reply or explain this with official references. Just ask!

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