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PAN Inoperative-higher TDS

This query is : Resolved 
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(Querist)
23 January 2025 Dear Sir,

we have deducted TDS @ 2% under 94 C, but his PAN is inoperative in the month of Dec 2024 bill booked.

now he linked with aadhar, becomes operative,

we are liable to deduct 20% or 2% in Dec 2024 because of we are filing TDS return

please confirm
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
23 January 2025 For the month of December TDS deduction will be at 20%.
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CA Roomi Gupta

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CA Roomi Gupta (Expert)
24 January 2025 Pan Operative or not need to be checked at the time of deductions . As it was inactive at that time TDS @20% should be deducted.
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CA ANILKUMAR B.COM FCA DISA

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CA ANILKUMAR B.COM FCA DISA (Expert)
25 January 2025 clarify whether TDS is deducted on the basis of payment or credit entry. If TDS is on the basis of payment, you are liable to pay @20%. If TDS is based on credit entry, change the date of TDS entry after operation of PAN and pay the TDS of 2% with interest.
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