Tds, pan

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Mekhala (Querist)
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16 August 2013 Dear Sir,

It is said that when the pan number is mentioned on the bilty/transport bill the tds need not be deducted. i have come across a situation where in i have been told that if the tds id preprinted it is acceptable,,,but if it is written with the pen than this provision is not applicable....is it true?? are we not suppose to deduct the tds if the pan number is hand written by the owner/driver.

please answer me sir.

Ganeshbabu K

Ganeshbabu K (Expert)
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16 August 2013 There is no such provision

it is true that no tds on payment to transporters under section 194C(6) if valid pan is provided

you can also provide your attested pan copy xerox to deductor they will consider this and will not deduct tds

however it is deductor liability to verify whether PAN is valid or not and accordingly he also need to provide the same in his TDS returns
you may refer below for more

https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp