Our client, a company , has registered office (and PAN) at Delhi and is assessed at Delhi.It has , however, no TAN at Delhi.

As tax is deducted at other locations, it has multiple TANs at other locations out side Delhi.

My query:  As the 197 application is filed with the jurisdictional TDS Circle/ Ward , where it should file its 197 application for lower / Nil deduction of TDS by its customers?

At Delhi or at other locations , where it has TAN No.

If at other location, how to select that other location out of its various TANs ?

Pradeep Mathur, CA

Dear Pradeep,

Application for Lower / No TDS deduction shall be filed with your jurisdictional Assessing Officer, where your PAN is registered i.e. Delhi.

If you have any question, Pl post the same.

Kind Regards
TaxReply.com

 

APPLICATION UNDER SEC 197 HAS NOTHING TO DO WITH YOU TAN. YOU EVEN NEED NOT TO MENTION THE SAME IN YOUR APPLICATION. YOU  CAN EVEN FILE YOUR APPLICATION EVEN IF YOU DO NOT HAVE A TAN.

'AS IT IS LINKED TO YOUR PAN, TOU HAVE TO SUBMIT IT WHERE YOUR JURIDICTION LIES. IN YOUR CASE IT IS DELHI.

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