Tds deduction for government authority

You are right.

Simply refund the aamount to that authority.

can anyone provide me with the latest updates in direct tax and indirect tax?????

If the Bank has deducted TDS by mistake but deposited the same to the government, the amount of such TDS will automatically get credited to that Govt Authority A/c and that authority will get refund at teh time of assessment.

If that Govt. authority does not have PAN No. there is no  . of Assessment. Then How will he get refund. (say railway authority. Board of Education etc.etc.)

In that case, they will have to refund the amount to that government authority directly. 

Who has to approach ? authority.

Is it the bank with wht authority.

If the govt. Dept. How.

Explain the practical modus operandi.

Sir / Madam,

          They have a pan and furnished to the bank. And Bank also know that it is gov. authority? Then which way we get refund?