What happens if the payee has not given their PAN?

Section 206AA requires deduction at 20%, or the rate in force, whichever is higher. The deductee also cannot claim the credit easily, so collecting PAN before payment is worth the effort.

When is TDS deposited and the return filed?

TDS is deposited by the 7th of the following month, except for March which is due by 30 April. Quarterly returns are due on 31 July, 31 October, 31 January and 31 May.

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Work out tax deducted at source by section, including the higher rate that applies when PAN is not furnished.

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What happens if the payee has not given their PAN?: Section 206AA requires deduction at 20%, or the rate in force, whichever is higher. The deductee also cannot claim the credit easily, so collecting PAN before payment is worth the effort.
When is TDS deposited and the return filed?: TDS is deposited by the 7th of the following month, except for March which is due by 30 April. Quarterly returns are due on 31 July, 31 October, 31 January and 31 May.

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