Dear Sir/Madam

Due to non-availibility of PAN in the records of the bank, the bank made TDS @ 20%. In Form16A, PAN of deductee says ‘PANNOTAVAILABLE’ stating the Q-TDS Return has been filed without giving the credit to the PAN holder. Since the deductee already has a PAN, kindly let me know the procedure for claiming the TDS refund through filing of Return as the credit won’t be indicated in Form 26AS.


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  1. Pushkar Gupta says:

    Dear Sir
    To claim the TDS credit make a request to Banker for revising the TDS return after that credit of TDS would be shown in 26AS and the claim the Refund of TDS. In case of Banking institutions similar problem  arises many and they revised the TDS return many times.

    Further Sec 206AA is not applicable for deducting the 20% TDS to the person whose income are less than taxable limit. It is Supported by ruling Karnataka High Court Ruling in case of Smt. A Kowsalya Bai vs. Union of India [Writ Petition No. 12780 – 12782 / 2010 (t) ]

    In a writ petition filed by small investors, Karnataka High Court Held that provisions of Section 206AA of the Income Tax Act are contrary to provisions of Section 139A of the Act. Accordingly, provision of Section 206AA were made inapplicable to persons and was read down from the Act only for those persons whose income was less than the taxable limits. However, the High Court made it very clear that the provisions of the Section 206AA are applicable to the persons whose income is more than the taxable limits. Accordingly, the High Court Guided the Banks and the Financial Institutions that they shall not invariably insist upon PAN from small investors who intend to open an account in the bank or financial institution. 

    Source: Karnataka High Court Ruling in case of Smt. A Kowsalya Bai vs. Union of India [Writ Petition No. 12780 – 12782 / 2010 (t)]

    In view of the above decision, you can request the bank to refund the tax, and if the same has been deposited by bank,  you can request the bank to revise their filing information so that the tax deducted can be reflected in Form 26AS.


    Pushkar Gupta

  2. Thiyagarajan Devarajan says:

    Dear All,

    You have to give your PAN to deduct or and request them for e-TDS correction of their filling concern Quater.

    They will filling their correction eTDS, it will automatically shown in your Form 26AS.

    Thanking you
    Thiyagarajan D

  3. s.srinivasn says:

    dear Sir
    you should request the bank to file a correction TDS return, and include your correct PAn, instead of PAN not available. This will ensure that you get the credit for the
    tax deducted.

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