TDS on Property Purchase – PAN-Aadhaar Linking Issue, Can CA Help File TDS?

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This query is : Resolved

Quick Summary

A property buyer is facing difficulties paying TDS under Section 194-IA due to a PAN-Aadhaar name mismatch, preventing portal access. The offline PAN correction process will take about 20 days. The user is seeking advice on whether a Chartered Accountant (CA) can file Form 26QB on their behalf or if TDS can be paid through an authorised centre during this waiting period.

Ashwathi Nair

Ashwathi Nair (Querist)

23 June 2025 Hi,

My father is purchasing a property valued at over ₹50 lakhs, and as per the law, 1% TDS needs to be paid under Section 194-IA. However, we are facing a technical issue:

My father has been unemployed for over 10 years and does not have taxable income, so he has not filed any ITR.

While attempting to log in to the income tax portal to pay the TDS, we were prompted to link Aadhaar and PAN.

We paid the late fee for PAN-Aadhaar linking, but the linking failed due to a name mismatch—his PAN shows “*****shekar” while Aadhaar shows “*****sekhar.”

The online name correction in PAN was rejected, so we have now submitted the correction offline. This process is expected to take around 20 days.

Until then, we are unable to access the portal and complete the TDS filing/payment.

My question is: Is it possible to pay TDS through a CA or at any government-authorized center during this period? Can the authorized person file Form 26QB on my father's behalf?

Any advice or suggestions would be greatly appreciated.

Thank you.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 June 2025 No other person/agent is allowed to file TDS in the PAN of the person which is invalid as on the date.
You have to wait till it gets validated, then only it can be filed or TDS can be paid.