Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

TDS liability - permitting the petitioner to correct PAN of the ...


Court Urges Flexibility in PAN Corrections for TDS: Calls for Addressing Genuine Errors Beyond Current Limitations.

July 17, 2017

Case Laws     Income Tax     HC

TDS liability - permitting the petitioner to correct PAN of the deductee - system is programmed to permit correction only in case four digits/characters are to be changed and no more - Some anomalous situations would arise if genuine and bona fide errors are not allowed to be corrected - HC

View Source

 


 

You may also like:

  1. HC dismissed SLP challenging rectification of GST returns beyond prescribed timelines. The court held that the right to correct clerical or arithmetical errors is...

  2. Request for New PAN Card or/And Changes or correction in PAN Data.

  3. The High Court addressed a business re-organization issue regarding processing a Revised Return u/s 170-A. The petitioner's assessment shifted from Kanpur to Delhi,...

  4. Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

  5. The High Court quashed the impugned orders, holding that Section 206AA, mandating 20% TDS rate for invalid PAN, was not applicable. The vendor had linked his PAN with...

  6. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

  7. Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

  8. The High Court held that the Land Acquisition Officer (LAO) cannot be penalized u/s 201 and 201(1A) of the Income Tax Act, 1961 for non-deduction of TDS on compensation...

  9. Short payment of TDS u/s 195 - error in depositing TDS under the wrong challan - office of DCIT (OSD) TDS has escalated the issue to CPC – TDS for either necessitating...

  10. Correction of statement cum challan relating to TDS on sale of property u/s 194IA - CPC-TDS has enabled functionality for online correction in form 26QB from 29/02/2016.

  11. The High Court address the rejection of revision petition u/s 264 due to an inadvertent error in filing Form ITR-VII, resulting in denial of exemption to a trust...

  12. Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

  13. Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way...

  14. Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement...

  15. Additions u/s 68 - Bogus sales - purchase of sewelleng without PAN - Taking full address and PAN of the customers who have purchased the jewellery below 2 lakhs is not...

 

Quick Updates:Latest Updates