TDS- Claim in IT for Higher Rate

abdul hakim (Audit manager ) (33 Points)

30 December 2023  

Based on the demand notice from ITD, liable to pay a 5% TdS @ higher rate (Tax deducted at Source) for inoperative PAN .otherwise  0.1% u/s 194Q.

Can I claim a refund for the deducted TdS while filing an ITR (income tax return) using Form 26AS?