TDS Return without PAN

we are deducting TDS of Non Resident who does not have PAN.

how will i file TDS return of same without having PAN No. of deductee.

Replies (13)

As per my view you can write FFFFF9999F as Pan No. of all non resident and file the return.

Dear Vipin,

I am not sure but one of my friend was saying that  while filing return of payments to NR's, PAN no. doesn't create aproblem..

yes Amir you are absolutely right. now there is no doubt that quoting of PAN in case of Non Residents in form 27Q is not necessary. file will be valid even without PAN: Source - Income Tax Department Website

Dear all

If we deducting TDS on foreign remittance at the rate of 10% as per the DTAA but while on filling the return we need pan no.

As per new rules we need pan no. if we are not quoting pan no. than TDS will be 20% but as per DTAA no section of Income Tax overwrite Section 92

please specify what will be TDS amount on foreign remittance wheather as per DTAA rules or 20%

Is it compulsory to file 27Q ?

Dear All !

I have a same query as mentioned by mr.gupta , please suggest

in absence of PAN TDS would be 20%

TDS on Foreign Remittances is @ 10.3% if they have PAN No. else it is @ 20% and you can file the return with out PAN when you deducted @ 20%

Leave it Blank.

and Mark "C" in Remark.

as per DTAA 10% tax deducted but while filing tds return under form 27Q 20% without PAN

please clarify

I have TRC no. of NRI party, whoes permanent establishment is in USA,TDS has been deducted u/s 195 of IT Act,1961  @ 10%.

Now the question is how would I saw this details in TDS software. Whethear any quary will be raised by department in future regarding such matter.

However,at the time of filing return the following details required to be filed in software : 1. e mail Id, 2. Contact No. 3. Address, 4. Identifcation no., in case if we have deducted tax on regular rate under 195. Is this details enough in such case.

Please help me in this matter.

Still not creating file

Dear All,

Similer issue i am facing with NRI Payment u/s 195, TDS deducted 10% as per DTAA without PAN, TRC and Form 10F collected from Vendor.

We filed the return with all detail as mentioned with selecting remark as No PAN (option "C") but we got default notice.

if any one know the solution, please guide.

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