non furnishing PAN

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sir, u/s 87A, rebate is eligible for the employee in the case of non furnishing PAN, or 20% TDS only deducted? Kindly clarify, Please.
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Rebate u/s. 87A can be availed while filing return... & without PAN how can one file ITR?

But for deduction of TDS (without PAN)........... 20% TDS rule apply........ No 87A rebate......

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