Tds payment

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 October 2012 We have paid TDS of F.Y. 2011-12 Q4 by our company's old TAN no.So what are consequences for that.

What are the procedure for taking refund?

If we file NIL return is there ant penalty for that and will they refund the amount?

TDS department is saying they will not accept letter for change in TAN.We have to pay again that amount.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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28 October 2012 There is no restriction on having multiple TAN, so Tds paid in different TAN also can be counted as complied the TDS provisions

Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2012 TDS has been deducted from other TAN and paid from any other TAN so is there any non compliance of payment of TDS?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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30 October 2012 While deducting there is no requirement of TAN given in any place. also both TANs are under same company, there will not be any non compliance

Querist : Anonymous

Querist : Anonymous (Querist)

09 November 2012 On non payment TDS Expenses are not deductible from Income in that situation what are consequences ?

TAN is different and First Company is liquidated.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 Hey! Here’s the scoop on your TDS payment with the old TAN:

1. **TDS paid under old TAN:**
Since TAN is just a unique identifier for your company, having multiple TANs isn’t prohibited. The TDS payment made under the old TAN will still be considered valid as compliance, even if it's not the current TAN.

2. **Consequences:**

* No penalty or disallowance should arise simply because TDS was paid using a different (old) TAN of the same company.
* However, there might be some practical issues matching the payment to your current TAN in the TDS system, which can delay crediting the TDS properly.

3. **Refund procedure:**

* If the payment under old TAN leads to mismatch or credit issues, you can file a refund claim with the Income Tax Department citing the TAN change and provide evidence of payment.
* Sometimes it’s better to coordinate with TDS CPC or your jurisdictional Assessing Officer to get the amount credited properly.

4. **NIL return:**

* Filing a NIL TDS return for the old TAN will not attract a penalty.
* However, filing a NIL return alone doesn’t ensure refund; you need to file refund claims as per the procedure.

5. **If TAN change request is rejected:**

* Since TANs are separate, the department often insists on fresh payment under the correct TAN.
* You can represent your case to TDS CPC or higher authorities to avoid double payment.

6. **If the old company is liquidated:**

* It can complicate matters. Refund claims and TAN-related corrections can be handled through legal representatives or liquidators.

**Summary:**

* No penalty just because of old TAN usage for TDS payment.
* Refund requires proper application and coordination with the tax department.
* Keep documentation ready.

Want help drafting a refund claim or how to approach TDS CPC?

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