19 June 2010
U/S-194C(7)NO TDS REQUIRED IF PAN IS PROVIDED BY THE TRANSPORTER. IF PAN IS NOT PROVIDED THEN TDS REQUIRED AT APLICABLE RATE. WHILE FILING TDS RETURN, A MINIMUM PERCENTAGE OF DEDUCTEE WITH PAN IS MUST.IF NONE OF THE DEDUCTEE HAS PAN AND IF I DEDUCT TDS AT APPLIABLE RATES, THEN HOW CAN I FILE tds RETURN.
CAclubindia
