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If pan of a deductee is not available

Mahesh Bingi (Tax return preparer) (462 Points)

20 July 2016

Hi, In case valid PAN of a Deductee is not available, deductee is a Govt body here (ex:Development Commissioner) what should the Deductor to be mentioned in TDS return. Ex: like PANNOTAVBL, PANAPPLIED, PANINVALID. What for Govt body ?

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3 Replies

CA Saurabh Singh (Practising Chartered ) (974 Points)
Replied 20 July 2016

Hello Mahesh,

If the PAN is not available deduct 20% and mention PANNOTAVBL

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Divya Sethi (ca student) (459 Points)
Replied 20 July 2016

It should be PANNOTAVBL

Mahesh Bingi (Tax return preparer) (462 Points)
Replied 20 July 2016

Thanks divya & singh. Sry for not mentioning this in post, The query is related to FY 2010-11. TDS on Sec194C mention PAN and deducted as 2% but the mentioned PAN is not valid so department demanding to 20%.

can any one solve this please..