Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
03 July 2011
We have deducted TDS at 20% penal rate due to absence of PAN.
Due to deduction under provisions of Act 1961 the deductor has to furnish a certificate under section 203.
Can Form 16A be issued without a PAN.
Plus in form 26Q what PAN details are to be written in the deductee field.
Please enlighten
Ravikant
(Accountax)
(6285 Points)
Replied 03 July 2011
Form 16 A can be issued,
Mention PAN: Not Available
Anjaly.P.A
( Article( CA Final))
(221 Points)
Replied 03 July 2011
If PAN is not available, 16A cannot be issued.
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 03 July 2011
in such case if you have to issue form 16A, then use "PAN NOT FURNISHED" in column of PAN.
CAclubindia
