Tax audit query
This query is : Resolved
22 October 2018
If An Assessee is liable to Deduct TDS but He does not have TAN Number & Not deducted TDS then How it Can be reported in Point No. 34 of Form 3CD of Income Tax Act without TAN number?
Please suggest.
Please suggest.
22 October 2018
You can make qualification in 3CA or 3CB in such cases.
22 October 2018
What about the details to be given in Point no. 34 of 3CD?
22 October 2018
You may qualify as Assessee was liable to obtain TAN and deduct tax of Rs. yyyy on xxx amount under Chapter XVIIB. However the assessee has not obatained TAN as on the date of audit report hence consequently assessee has not reported under clause 34.
Other views are welcome.
Other views are welcome.
23 October 2018
It may be possible to enter TANNOTAVBL like PANNOTAVBL or a dummy TAN like ABCD00000E with a qualification in the body of report mentioning the facts as stated by Mr Momaya
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