When a partnership firm purchases a property and pays TDS, the PAN registered on TRACES for the TDS certificate would typically be the PAN of the deductor, which in this case is the partnership firm.

PAN Registration on TRACES - Since the TDS payment was made by the firm and the PAN used for payment is the firm's PAN, the TDS certificate should reflect the firm's PAN. -

 The partners' names mentioned in the purchase agreement do not affect the PAN registration on TRACES for the TDS certificate.

Downloading TDS Certificate When downloading the TDS certificate for the first time, ensure that: - The firm's PAN is correctly registered on TRACES. -

The TDS certificate reflects the correct details, including the firm's name, PAN, and TDS amount paid. Additional Considerations - Verify that the TDS certificate is in Form 16B, which is the certificate for TDS on property purchases. -

 Ensure that the certificate is correctly downloaded and reflects the firm's details to avoid any discrepancies [2]. By confirming the PAN registration and TDS certificate details, you should be able to download the certificate without any issues.

Hi,

Done Sir.

Tx for help.

T & R