06 August 2024
Sir, Our two employees PAN is inoperative due non linking with aadhar. Salary paid to them for FY 23-24 was Rs.573201 & 527315. They opted new tax regime. So no tax had been deducted. TDS return filled and return processed with defaults. Justification report shows short deduction of TDS Rs. 99640 & Rs.90463. Does provision of Sec 206AA applicable as the employee is not liable to pay tax. Pls reply what to do.
CAclubindia
