Tds if pan not available


This query is : Resolved 

(Querist)
12 April 2013 I have to deduct TDS u/s 194C @ 1% but the person of whom TDS is to be deducted is not having PAN. So what should be the rate of TDS to be deducted????

12 April 2013 If no PAN tds is to deducted @ 20%.

12 April 2013 Deductee having no pan then it should be liable for 20% tds.

12 April 2013 Deductee having no pan then it should be liable for 20% tds.


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