No TAN number but TDS deducted

This query is : Resolved

Suresh kumar (Querist)
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28 August 2008 one of my client deducted TDS for a transporter who is having no TAN number.And this amount paid to the govt.Now at the time of e-TDS filing it is asking TAN no so how can i proceed.One important thing is those deductees are no more(wound up).pls help me

CHEZHIYAN

CHEZHIYAN (Expert)
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28 August 2008 You Cannot Deduct TDS without TAN number...
now you have two options..
1. you can refund the money
2. Apply for TAN

since he is wound up.. i'm assuming that you cannot get his PAN number

make an entry in your books that
Dr.TDS payable
to Deductee(party account)
for the amount of TDS deducted

He(Deductee) can claim his money...

If he doesn't claim for more than 3 years you can write off as Misc Income