tax deducted at source

can we claim TDs manually if TDs has been deducted at higher rate of 20% due to non availability of pan no. we have TDs certificate by name of assessee
Tax return preparer

Hi, TDS Certificate downloaded only from TRACES is valid. Certificates issued in any other form or manner will not comply to the requirements referred in the Income-tax Act 1961 read with relevant Rules and Circulars issued in this behalf from time to time.


thank u sir

Thank you so much for this. I was into this issue and tired to tinker around to check if its possible but couldnt get it done. Now that i have seen the way you did it, thanks guys


If an Employee / Party receive a payment that is eligible for TDS and assures Deductor of giving the PAN in short while, then such case has to be considered for higher rate determination.

The Maximum TDS rate (20%) is applicable in the following case:

  • if the pan is not provided by the deductee.[section 206AA(1)]
  • If pan provided by the deductee is invalid.[section 206AA(6) read with 206AA(1)]

As per the new provisions, certificate for deduction at lower rate or no deduction will be given by the Assessing Officer under section 197, or declaration by deductee under section 197A for non-deduction of TDS on payments (Form 15G/Form 15H) will not be valid, unless the application bears PAN of the applicant/deductee.

Providing False PAN

The new section states that the below cases has to be considered for the higher rate of TDS.

  • PAN not given by the Deductee.
  • PAN provided is structurally invalid.
  • Deductee has given a PAN, which is not in Department database.
  • Given PAN belong to some other assessee





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