Tds revised return query

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harsh vardhan tyagi (Querist)
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13 December 2013 Sir can you tell us the provision for alteration in 2 or more numbers and alphabets in PAN in TDS revised return. I want to know which section says 20% TDS to be levied?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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14 December 2013 For 20% TDS clause, Refer Section 206AA.

for the restriction of alteration of PAN, I believe there are some restrictions, but unable to locate right now.

Other experts may kindly pitch in.

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