100 % pan mandatory for e tds returns

As you have not deducted tds @ 20% of the deductees who have not provided PAN nos. thats why 100% PAN numbers are demanded

Quote correct PANs to file eTDS Statement

Minimum PAN Quoting

From 1st October 2007 onwards

• TDS returns for salaries, i.e. Form No.24Q with

less than 90% of PAN data

• TDS returns for payments other than salaries and

TCS returns, i.e. Form No.26Q and Form

No.27EQ respectively, with less than 70% of PAN

data will not be accepted

The following table will make this point more clear :

Specified Percentage of correct PANs : For Regular

Returns

Form Type Validation

Form 24Q 90% of the deductee records in the

statements to have structurally valid PAN

Form 26Q 1) 70% of the deductee records in the

statements should have structurally

valid PAN

2) Deductee records with value 'B' in

the field 'Reason for non-deduction /

lower deduction' will not be

considered for calculation of 70% of

structurally valid PAN referred to in

point 1 above

Form 27EQ 70% of the new deductee records in the

statements should have structurally valid

PAN

• For Form 26Q, certain deductees have been

omitted for calculation of minimum 70%.