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Tan no. surrender

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(Querist)
10 August 2011 dear sir,

one of my client have wrongly applied TAN no. who is not liable to deduct TDS at all.
so i want to know the procedure regarding surrendering of TAN No.

he has not deducted nor deposited any TDS and haven't file any TDS return since 1 year

what the consequencies?
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CA. Anoop Gadia

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CA. Anoop Gadia (Expert)
10 August 2011 for surrender write to ITO in this regards.
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
10 August 2011 I agree with you but the allotting authority is ITO TDS not the ITO assessment. A copy may be forwarded to ITO assessment




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