TDS on Transporter

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If an Individual (A) gives his PAN  and issues LR in another name (B) then 0% TDS is applicable or not. Practically nobody issues LR quoting PAN, only they are putting Rubber Stamp (In the case of Individual Transporter). Pl advise the same

Replies (1)
leagely the person issuing lr and pan shd b same practically use the Pan No provided and do get a copy of pan card else u would in trouble if department raise any objection

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