TDS Return
This query is : Resolved
05 January 2010
Dear,
I am filling TDS return of Transport company. As from 01.10.2009 as per I.T> Act if Transporter provide PAN no then there is no need to deduct TDS else deduct TDS.
So my company deduct TDS where PAN number not found.
Now for TDS return 85 % of PAN is complusory where as company deduct TDS in those cases where PAN is not found.
So how can we file our TDS return.
I am filling TDS return of Transport company. As from 01.10.2009 as per I.T> Act if Transporter provide PAN no then there is no need to deduct TDS else deduct TDS.
So my company deduct TDS where PAN number not found.
Now for TDS return 85 % of PAN is complusory where as company deduct TDS in those cases where PAN is not found.
So how can we file our TDS return.
05 January 2010
Also note that if there is no PAN then TDS rate is 20%.
06 January 2010
20 % RAte is applicable from 1.04.2010.
My question is not related to this.
How can i file TDS return without PAN number.
My question is not related to this.
How can i file TDS return without PAN number.
28 July 2025
Hey! About filing TDS return for transporters when PAN is **not available**:
---
### Key points:
1. **From 01.10.2009** (for transporters):
* If **PAN is available**, **no TDS deduction** is required.
* If **PAN is not available**, you **must deduct TDS** (at applicable rates).
2. **For TDS return filing:**
* Even if PAN is missing for some deductees, you **must file the TDS return including those transactions**.
* In the **deductee details** sheet of the return, enter the deductee’s details **without PAN** (leave PAN field blank).
* The system allows filing TDS returns with some deductees having no PAN.
3. **85% PAN rule:**
* The rule states that **at least 85% of the deductees should have PAN** in the return.
* So, if less than 85% of deductees have PAN, the return will show an error.
* To fix this, **make best efforts to collect PAN** from transporters.
* If PAN is not available, deduct TDS and file return showing blank PAN but keep it under 15% of total deductees.
4. **Consequences of not filing with proper PAN details:**
* Return may get rejected or show mismatch errors.
* But you can file with missing PAN data if it's less than 15% deductees.
---
### What to do practically:
* Collect PAN where possible.
* Deduct TDS where PAN is not available.
* File TDS return including all deductees (with PAN or without).
* Ensure PAN coverage is 85% or more.
* If less than 85%, expect system errors and work on collecting PAN next time.
---
If you want, I can help you draft a checklist to gather PANs or how to handle filing when you get these errors. Let me know!
---
### Key points:
1. **From 01.10.2009** (for transporters):
* If **PAN is available**, **no TDS deduction** is required.
* If **PAN is not available**, you **must deduct TDS** (at applicable rates).
2. **For TDS return filing:**
* Even if PAN is missing for some deductees, you **must file the TDS return including those transactions**.
* In the **deductee details** sheet of the return, enter the deductee’s details **without PAN** (leave PAN field blank).
* The system allows filing TDS returns with some deductees having no PAN.
3. **85% PAN rule:**
* The rule states that **at least 85% of the deductees should have PAN** in the return.
* So, if less than 85% of deductees have PAN, the return will show an error.
* To fix this, **make best efforts to collect PAN** from transporters.
* If PAN is not available, deduct TDS and file return showing blank PAN but keep it under 15% of total deductees.
4. **Consequences of not filing with proper PAN details:**
* Return may get rejected or show mismatch errors.
* But you can file with missing PAN data if it's less than 15% deductees.
---
### What to do practically:
* Collect PAN where possible.
* Deduct TDS where PAN is not available.
* File TDS return including all deductees (with PAN or without).
* Ensure PAN coverage is 85% or more.
* If less than 85%, expect system errors and work on collecting PAN next time.
---
If you want, I can help you draft a checklist to gather PANs or how to handle filing when you get these errors. Let me know!
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