TDS @ 20 % without PAN as well as in case of Invalid PAN ?

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You all may have read this news that from 01.04.2010 ,TDS (tax deducted at source) rate without dedcutee  PAN is

  1. Rate provided in the act (normal TDS rate or
  2.  20 % 

which ever is higher .This clause is applicable to all type of deductee .The Maximum TDS rate is applicable in following case
  1. if pan is not provided by the deductee .[section 206AA(1)]
  2. If pan provided by the the deductee is invalid.[section 206AA(6) read with 206AA(1)]

Compliance in First case is easy but its is very difficult for deductor to comply second clause .Suppose a person has provided a pan number to deductor then its deductor responsibility to verify the correctness of pan of the deductee ,if pan is correct then deduct tax at source as per normal rate provided in income tax act/rules/schedule otherwise deduct tax @ 20 % or rate provided which ever is higher .And if deductor fails to deduct -deposit tax at proper rate then he has to face penalty for late deposit of TDS as well as dis allowance u/s 40a(ia).Both these penalties are very stringent .

Now ,the question is here ,how can deductor can check correctness of the pan ? There is no straight way to verify the pan ,But I have Listed few thing hereunder which may be helpful for deductor .
  1. First Thing the deductor should  do is that demand photocopies of the pan card from regular service providers , agents etc.
  2. If photocopies has not been provided by the deductee and Just pan (number) is provided then verify the structure of pan
    • Pan must be of 10 digits .
    • First five digit and tenth digit must be alphabet(A_Z)
    • Sixth to Ninth digit must be Number (0,1,2,3,4,5,6,7,8,9)
    • Forth digit of Pan represent Assessee status,and if a Partnership firm provides pan with forth digit as P or C then it means the pan is incorrect 
      • C — Company
      • P — Person
      • H — Hindu Undivided Family (HUF)
      • F — Firm
      • A — Association of Persons (AOP)
      • T — AOP (Trust)
      • B — Body of Individuals (BOI)
      • L — Local Authority
      • J — Artificial Juridical Person
      • G — Govt
    • Fifth Digit of Pan represent Surname as per Data filled in the application in case of Individual assessees and in other case first name .
  3. Third Thing you can do, check your old etds return filed .You can check status of your old ETDS return from the link provided by filing provision receipt number (prn) and your TAN number .Read how this process works.
  4. In the end I have started a Bulk PAN verification for firms/companies also.This service is free for verification for five pan number.To get free facility person must be subscriber of free email news letter From Simple Tax India. Serious efforts are being used to check the pan ,pan cheeking process is manual process and it needs man power so Please do not send queries for test purpose like sending your own pan for verification .use service only if it is required
  5. For PAN verification for Bulk customers the charges /rate list is given below.
    1. For verification of pan in yes/ no format .
      1. Upto 1000 PAN : Rs 5 per pan minimum Rs 150/-
      2. More than 1000 pan : Rs 5000 or 3 rs per pan which ever is higher. 
    2. Verification showing name of the pan holder 
      1. up to 1000 PAN : Rs 10 per PAN Minimum Rs 200/-
      2. more than 1000 PAN: RS 10000 or 6 Rs per pan which ever is higher.
For Bulk PAN verification contact me at Guptarajin2002@yahoo.co.in or fill following form.


Other Thing you should Know about this new provision.

  1. These provisions are applicable from 01.04.2010 means where tax deductible as per rule is due on or after 01.04.2010.so where TDS is deductible before 01.04.2010 but deducted after 01.04.2010 then this section is not applicable.
  2. The relevant section is 206AA.
  3. This section is applicable on where form 15G is to be submitted for non deduction of the tds where income is less than exemption limit .If payee has not provided the pan on 15G then tax should be deducted @ 20 % as per this clause
  4. Senior citizens could just file Form 15H in absence of tax liability and become eligible for exemption from TDS. If they do not furnish a PAN they will have to face a TDS rate of 20%.
  5. if you want to apply for less tax deduction rate then you have to provide pan otherwise 20 % rate is applicable.
  6. Interest payments to non-residents attract withholding tax at a rate lower than 20% under certain tax treaties.But if Non resident fails to provide pan then 20 % tax rate is applicable.
  7. Payments by residents to non-residents in the nature of royalties or fees for technical services attract withholding tax at rate of 10.56% under the Income Tax Act or at 10% under certain tax treaties in the absence of a permanent establishment or a fixed place of work in India.But if Non resident fails to provide pan then 20 % tax rate is applicable.
  8. 20 % rate is Basic rate and cess and surcharge is addition to this rate in case of Non resident .
  9. Any failure to deduct taxes at appropriate rates will result in disallowance of expenditure for the one making payment, recovery of tax from him, and levy of interest and penalty.
  10.  Interestingly, the total number of PAN issued in the country is in excess of 8 crore. Income Tax department issues the permanent account number in partnership with UTITSL and NSDL.But the tax base of the country is a mere 3.3 crore because of massive underreporting of incomes and large-scale exemptions.Quoting of PAN will allow income tax authorities to establish an audit trail and catch tax evaders.
  11. These clauses are not applicable on TCS( tax collected at source)
  12. It is clarified that Higher TDS doesn't means higher income tax .Means its a Just increased rate of with holding of amount and even in these type of cases assessee can file his return and can claim refund from income tax department .But to claim the refund PAN is required ,so it is advisable to all my friend ,who may fall under this provisions to apply for pan and avoid TDS as you know that there may be some difficulties and problem to get refund from Income tax Department .
complete new section has been reproduced hereunder

206AA. Requirement to furnish Permanent Account Number.—(1) Notwithstanding anything contained in any other provisions of this Act, any person entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVIIB (hereafter referred to as deductee) shall furnish his Permanent Account Number to the person responsible for deducting such tax (hereafter referred to as deductor), failing which tax shall be deducted at the higher of the following rates, namely:—
   (i)  at the rate specified in the relevant provision of this Act; or
  (ii)  at the rate or rates in force; or
(iii)  at the rate of twenty per cent.
(2) No declaration under sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless the person furnishes his Permanent Account Number in such declaration.
(3) In case any declaration becomes invalid under sub-section (2), the deductor shall deduct the tax at source in accordance with the provisions of sub-section (1).
(4) No certificate under section 197 shall be granted unless the application made under that section contains the Permanent Account Number of the applicant.
(5) The deductee shall furnish his Permanent Account Number to the deductor and both shall indicate the same in all the correspondence, bills, vouchers and other documents which are sent to each other.
(6) Where the Permanent Account Number provided to the deductor is invalid or does not belong to the deductee, it shall be deemed that the deductee has not furnished his Permanent Account Number to the deductor and the provisions of sub-section (1) shall apply accordingly.”.

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