26 February 2012
I am running an education trust by hiring a building on rent. i am deducting tds on the rent i pay. when issuing form 16a to my landlord , should unique identification number should be quoted? From where can i get my uin.
26 February 2012
CBDT vide Press Release No. 402/92/2006-MC (27 of 2010), dated 2-6-2010 says the Tax-deduction Account Number (TAN) of the deductor, Permanent Account Number (PAN) of the deductee, and Receipt number of TDS return filed by the deductor will form the "unique identification number" for allowing tax credit claimed by the taxpayer in the income-tax return.