Deduction details entry for not available

Hi, in this post we will see the process of deduction details entry for PAN not available Saral TDS i.e when the deductee/customer has not given a valid PAN or the PAN given by the deductee/customer, is Invalid.

In case of PAN not given or Invalid Pan of the Deductee, then 20% TDS is applicable on such deduction. To know more, read our blog at the below link :

TDS without PAN – Higher Deduction of TDS

To know more on validation of PAN in Saral TDS, read our tutorial at the below link :

PAN verification in Saral TDS

To begin with the process, goto Form 26Q and click on Deduction details under the applicable Quarter.

1.a.Deduction details entry for PAN not available-Quater

In the displayed window, select the deductee/customer and the applicable section. Also, enter the Payment amount and Payment date. As the deductee PAN is Not available/Invalid, the TDS to be deducted is 20%. Hence, edit the rate of tax as 20.

2.b.Deduction details entry for PAN not available-20

Note: TDS at 20% is to be considered even if the deductee has given a PAN but found to be invalid during validation.

Next, provide the reason for higher deduction as PAN Not available – Higher Rate (20%).

3.c.Deduction details entry for PAN not available-higher rate

Now, click on Save and the record will be saved. This record has to be linked to the relevant challan and proceed for return filing.

This completes the process of entering a deduction record w.r.t. PAN not available/Invalid.