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Partnership to proprietorship

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 May 2012 Dear expert,
There is a partnership firm having two partners and engaged in civil contract business. One partner has retired on on 20-05-2012, and only remaing partner will carry on the said business as proprietorship. For the payments received after 20-05-2012, he should give the PAN of Firm or his personal PAN for the purpose of TDS deduction on payments.
Please advise me.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
21 May 2012 He should give his personal PAN.
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