Tds return.

This discussion clarifies the distinction between company (0020) and non-company (0021) deductees for TDS returns, particularly under section 194C. It confirms that the PAN card's last four digits (C or P) can indicate this status. Furthermore, it addresses whether incorrectly categorising a non-company deductee as a company deductee constitutes a major mistake, concluding that it is not a major error and does not require correction.