The Circular, inter alia, provides guidelines on the following:
You are advised to refer to Section 200(3) of the Act, read with Rule 31A, which reads as follows:
- You are not liable to deduct and collect tax as per the provisions of Chapter XVII B & BB of Income Tax Act, 1961 or
- The manner of deduction of tax at source, including the rates of TDS
- You have not applied for TAN, whereas you are liable to deduct tax or
- You have been allotted with TAN, however, you have not filed any TDS statement till date or
- You have been allotted with TAN and you have also filed TDS statement or/and deposited tax or
In case, you are covered under 4th or 5th bullet above, please do provide the TAN number and the details of TDS statements filed, if any in the following format.
PAN: As attached below
|PAN||TAN, if allotted or Applied||
Liable to Deduct Tax? (Y/N)
|Already Deducted/ Collected Tax (Y/N)||Details of RRR No, if TDS Statement submitted|
For any further assistance, you can write to [email protected] or call Traces toll-free number 1800 103 0344.