75th Founding Day Lecture Meeting on “India@2030” Know More

December 2008

Procedure for filing TDS returns with insufficient deductee PAN

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
Reading Time 1 mins
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6 Procedure for filing TDS returns with
insufficient deductee PAN


The CBDT has made it mandatory for deductors to file TDS/TCS
statements with a threshold limit of PAN of deductees. To facilitate deductors
who face problem in filing TDS returns because of insufficiency of PAN of the
deductees and also to accommodate the deductees who have intimated their PAN,
the Department has suggested that a deductor can file a return containing
deductee details, who have provided valid PAN. It can subsequently file a
correction return with details of remaining deductees. The challan amount of TDS
needs however to be of the complete amount.

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