Tax audit query

This query is : Resolved

ATUL AGRAWAL (Querist)
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22 October 2018 If An Assessee is liable to Deduct TDS but He does not have TAN Number & Not deducted TDS then How it Can be reported in Point No. 34 of Form 3CD of Income Tax Act without TAN number?

Please suggest.

CA Ankit R Momaya

CA Ankit R Momaya (Expert)
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22 October 2018 You can make qualification in 3CA or 3CB in such cases.

ATUL AGRAWAL

ATUL AGRAWAL (Querist)
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22 October 2018 What about the details to be given in Point no. 34 of 3CD?

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CA Ankit R Momaya

CA Ankit R Momaya (Expert)
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22 October 2018 You may qualify as Assessee was liable to obtain TAN and deduct tax of Rs. yyyy on xxx amount under Chapter XVIIB. However the assessee has not obatained TAN as on the date of audit report hence consequently assessee has not reported under clause 34.

Other views are welcome.

Anand

Anand (Expert)
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23 October 2018 It may be possible to enter TANNOTAVBL like PANNOTAVBL or a dummy TAN like ABCD00000E with a qualification in the body of report mentioning the facts as stated by Mr Momaya