Tds deduction

As soon as he receives PAN, ask him to submit a copy to his employer, so that the excess payment of TDS is rectified for future payments. Request employer to revise their TDS returns, so that the TDS already deducted gets linked to the PAN, and thus it will reflect in 26AS of employee. The employee can file the IT return of the corresponfing year and claim any excess tax paid as refund.