Non submission of PAN

A bank deducted TDS at 20% due to a non-submitted PAN, but the individual has a valid PAN and has already filed their tax return. The challenge is that the TDS isn't reflected in Form 26AS, and the bank won't issue Form 16A retrospectively. The advice suggests filing a revised return and manually claiming the TDS, though this may require litigation due to system checks. It's recommended to proceed only if the refund amount justifies the potential legal costs.