Department has sent intimation U/s 200A of the Income Tax Act, 1961 for PAN error. Department claim 20% TDS for PAN error. I rectify the PAN of deductee. But the department sent intimation U/s 154 of the Income Tax Act,1961 demand short deduction for PAN error. I mail TDS CPC but they are reply The rectification of demand in other cases is not done if the mismatch is more than two alpha characters & two numerics. Therefore, out of 10 characters in case of structurally valid PAN, 4 characters are being considered for rectification of demand. My query any circular for this cases, please reply.
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