TDS after getting PAN

dear sworha , According to the TDS provision ,TDS will attract on that financial year of 20 percent if the person doesnot provide you the pan , in your case person submitted the pan lately so ultimately tds need to be done with the normal rate so you can adjust the previous excess deduction for subsequent payments in the same financial year .

Than what about previous TDS returns should we need to revise them ?

Than what about previous TDS returns should we need to revise them?

 

yes you have to revise tds return so that employee could take benefit of tds deducted or excess deducted..