C.A. B.Com (H) Graduate
2151 Points
Joined August 2008
dear kanhaiya,
1. it is allowed to not deducting TDS on payment made, but special permission from assessing officer (A.O.) is required before doing so......... obtain Non-Deduction TDS Certificate from A.O. then show it to deductee to convince him for not deducting your TDS......... as your Tax Liability may be NIL.............
2. in this case, no need to give proof of his PAN number to the deductee, only quoting his PAN would be sufficient..........