TDS CPC,Aaykar Bhawan, Sector - 3, Vaishali, Ghaziabad, U.P.

-201010
Justification Report - Short Deduction - PAN Error

Token Number Of
TAN TAN Name Last Accepted Form Type Quater FY
Statement
ANUSANDHAN PADADHIKARI 0919XXXXXXX766
PTNA00262D 24Q Q4 2023-24
JANGANANA PARICHALAN 6

Short Deduction occurs due to following reasons:

A. PAN Errors
B. Certificate u/s 197
C. Other Reasons (e.g., Threshold, Tax Rate, etc.)

A. Short Deduction in case of PAN Error

Notes for calculation of defaults:
1.'Invalid PAN' or 'PAN Applied' or 'PAN Not Available' is considered as PAN Error
2. In case of PAN Error, 'TDS to be Deducted' (Column 13) is calculated at 20% or at the rate specified in the relevant provision of Income Tax Act, 1961 or at the rate or
rates in force, whichever is higher.
3. 'Short Deduction' (Column 14) is equal to 'TDS to be Deducted' (Column 13) less 'Total amount of TDS deducted' (coulmn 7).
4. TDS to be Deducted (Column 13 ) computed as per provision u/s 115BAC with Option exercised (Column 5) as ""Yes/No"" in the Statement.
5. Annexure-II (u/s 192) and Annexure-III (u/s 194P) will be available only if relevant data is available in the statement
6. Individuals Valid PAN which is not linked with Aadhaar is considered as Inoperative PAN.

Data From Statement(Annexure-II) Processed Data

‘W’ for Short Deduction
Whether woman, Whether
Surcharge
Salar opting Total ‘S’ for
Applica and TDS to be
y out Amoun senior opting
ble Tax Education Deducted
Detail from Total t Of citizen,‘ out Short
Sr. PAN of Name of the TDS by Rate as cess as Rs.
taxation Taxable TDS Status of O’ for from Deduction
No. Employee Employee Other per per (restricted
Recor u/s Income Deduct PAN Super taxation (Rs.)
Employer Section Income upto
d 115BAC( ed (See Note-6) Senior u/s Col 13 -
206AA Tax Amount
Serial 1A) Rs. Citizen 115BAC( Col 7
(%) Act,1961 Paid/Credi
No. [Yes/No] and ‘G’ 1A)
(%) ted)
for [Yes/No]
others
1 2 3 4 5 6 7 8 8(a) 9 10 11 12 13 14
1 15 CFVPP9840R Pragati Priya Yes 453348.00 0.00 0.00 IN-OPERATIVE G Yes 20 0 80501.60 80501.60
2 36 DGBPK1642E Santosh Kumar No 360535.00 0.00 0.00 IN-OPERATIVE G No 20 0 44080.00 44080.00
Total 124581.60