TDS at penal rate

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We have deducted TDS at 20% penal rate due to absence of PAN.

Due to deduction under provisions of Act 1961 the deductor has to furnish a certificate under section 203.

Can Form 16A be issued without a PAN.

Plus in form 26Q what PAN details are to be written in the deductee field.

Please enlighten

Replies (4)

Form 16 A can be issued,

Mention  PANNot Available

If PAN is not available, 16A cannot be issued.

in such case if you have to issue form 16A, then use "PAN NOT FURNISHED" in column of PAN.

YES MENTION NO PAN AVAILABLE


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