Tds deducted at 20 % because no pan card provide

RISHIKESH KUMAR (ARTICLE) (69 Points)

11 March 2015  

i want to know that  if tds is dedcucted @ 20% when pan is not given and further when its given then tds deducted earlier @ 20% is refundable to assesse and whether its shown its in Form 26as ( if such deduction has made proceeding years which ROI filling DATE is expiry)