Tds consolidation

Hi Nikhil, 

It solely depends on the PAN of the branches. Think of it as one time 30,000 limit is available per PAN.

If all the branches have a common PAN (which they most likely would) then you have to take aggregate for 30,000 limit and NOT branch wise.

Regards.

Thank you Bhatt for your reply. But I wonder the practical side on how each Branch Auditors of Banks can collect those data provide to Central Auditors. What they will do is apply the treshold per Branch.