if contractor has not a pan no. , we dedcut a tds @ 20%, contractor has also applied a pan, but at present he has not a pan no. so we deduct a tds @ 20%, whether a contractor can get a refund of this 20% amt. when he filing a return.
23 April 2012
In case he can provide you his PAN and the same is being mentioned by you while furnishing your e-tds return, he will definitely get credit of the TDS and as such he can claim refund.
24 April 2012
In such case, It is better to file the revised TDS returns for the quarters mentioning his PAN if filed earlier, he will surly get Credit for TDS thereby refund too.
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