System
of processing TDS statements gives an option to deductor to correct invalid/no
PAN entries in TDS statement through a correction statement without any
restriction of correcting particular PAN with regard to number of characters
Facts
a) The
assessee was regularly filing TDS returns mentioning therein details of
hundreds of deductee’s.
b) Due
to some clerical unintentional mistake it mentioned invalid PAN of a deductee in
the quarterly TDS return.
