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Clause 34(a) of 3cd


20 October 2014 According to my understanding, clause 34(a) requires to disclose consolidated amount of each nature of payment which attracts TDS irrespective of whether the said payment is with in the prescribed or not. My question is what if an assessee does not posses TAN since he has not paid any payment in excess of prescribed limit. System does not accept if TAN is left blank.

21 October 2014 In that case no disclosure is possible in 34a still u can give comment on first page of 3CA or 3CB under qualification /obsevatons



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