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TDS deducted without PAN no.

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(Querist)
10 June 2008 Dear Member can any body tell the effect of deducting TDS and issuning TDS certificate to a person not having PAN no.please mention the resultant with refrence to section.
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MANAS ROUT

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MANAS ROUT (Expert)
10 June 2008 penalty of Rs.10000/- and u will not able to file ur return.

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