Tds related query

Ravi Duseja (Article) (132 Points)

27 May 2013  

Dear Experts Please resolve the query,

 

As TDS rate is 20% Applicable from 1.4.2010. i Filled TDS return for FY 2009-10 (Q2 Quarter) but there is default in TDS  return as Indicated in Justification file downloaded from Trace Site relating to Incorrect PAN no / Dummy Pan No Found in TDS retun.

Will 20% applicable from FY 2009-10. Please clarify the issue with reasoning ?

As in Income tax if there is any amendment in income tax it will apply to the open assessment which are Pending before any appellate authority / Court due to appeal filled. 

Will same be applicable in TDS 20% rate also. if no PLease Provide the same with reason ???