Sapan (Article ) (44 Points)

26 August 2021  

Hi All,
We have got Demand from TDSCPC for 27Q for PANERROR which raised to short deduction also.

In Justification Report it seems that TDS is deducted @ 10.4 % instead of 10% as per DTAA. So 0.4% diff is due to cess? Does Cess applicable? (Payment done to Foreign Entity is of 6.7L)

Even if we pay short deduction than what to write in place of PANNOTAVBL in 27Q when we revise 27Q ? as foreign entity has Tax Identification No. & that we have already mentioned filing regular statement in 27Q.

Please help. Thanks in Advance