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If PAN not available,TDS ???

This query is : Resolved 
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(Querist)
15 March 2011
Suppose a person is not having PAN and he is a labour contractor.

Whether TDS @20% is appliable from the first bill,even though the contract value/aggregate amount does not exceed Rs.75000/- or Single bill not exceed Rs.30000/- ?
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Rajan Kapoor

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Rajan Kapoor (Expert)
15 March 2011 TDS is not required in this case. Further this transaction is not required to report in ETDS return.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
15 March 2011 Since the limit is not crossed the payment does not come in the TDS purview and hence even if PAN is not available TDS deduction is not required. IF limit is crossed and PAN not given only in that case TDS to be deducted @ penal rate of 20% u/s 206AA
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