Regarding tcs return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2012 Sir,

We deduct tcs & paid monthly basis, but we have only 70% pan no. of tcs parties, whether we can file a tcs return or not

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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06 January 2012 RETURN HAS TO BE FILED COMPULSORILY. YOU CAN NOT ABSTAIN FROM FILING THE TCS RETURN ON SUCH A GROUND. IN CASE YOU HAVE MADE TCS AT HIGHER RATE (20% FOR NON PAN HOLDERS) , YOU
MAY FILE THE RETURN. PL. FOLLOW THE LINK -

https://www.tdstaxindia.com/2011/01/e-tdse-tcs-return-without-100-pan.html

Querist : Anonymous

Querist : Anonymous (Querist)

07 January 2012 we have already deducted 1% tcs, & same is deposited, our two quarter return is pending, any other option to file a tcs return without pan no.( pan no. is only 70%)

Querist : Anonymous

Querist : Anonymous (Querist)

09 January 2012 we have deducted tcs @1% & same is deposited , our two quarter return of tcs is pending due to non availablity of tcs pan no.(only 70% pan is available), is there is any option to file a return at a prevailing rate of income tax

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Regarding filing TCS return when PAN is available for only 70% of parties:

You must file the TCS return compulsorily, even if PAN details are missing for some deductees.
The TCS return (Form 27C or relevant quarterly statement) allows you to report TCS deducted along with PAN details where available.
For parties without PAN, report PAN as 'Not Available' or 'Not Provided' in the return.
Since you have already deducted and deposited TCS at the applicable rate (e.g., 1%), you should file the return reflecting the actual deducted TCS.
There is no option to withhold or file TCS return only for parties with PAN; it must include all deductees.
For deductees without PAN, TCS should ideally be deducted at the higher rate of 20% as per income tax rules, but since you deducted at 1%, you should still file the return correctly to avoid penalties.
Late filing might attract penalties, so it's best to file as soon as possible.
Reference:
The link you mentioned (https://www.tdstaxindia.com/2011/01/e-tdse-tcs-return-without-100-pan.html) also supports filing returns without 100% PAN data.

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