Form 26QB: TDS default u/s 200A due to inoperative PAN

I think this is a mistake at some point in income tax website because before filing the TDS I checked the PAN AADHAAR link status on the income tax website for the Seller and I found that status as LINKED and PAN card Status as ACTIVE. Moreover, Seller has filed the tax on the capital gain on the property purchase few days back that means the PAN is ACTIVE and Operational.

I have filed 26QB to deduct TDS for the Seller. After filing 26QB I have got the notice of INTIMATION U/S 200A OF THE INCOME TAX ACT, 1961 of short deduction.
I am not able to understand how the PAN card can be non operational when the Income tax website is showing the status as ACTIVE and linked with Adhaar and the Seller has paid tax 10 days before.

Can someone help me in this

Hello @harshvermas

PAN should be operative and active on the date of payment.

Thus, it seems like the payment was made earlier when the PAN was inactive and later the PAN was linked to Aadhar and current status of PAN might be active.

To respond to such notice, you can pay the demand and the seller can claim the refund of the amount while filing ITR.

To understand other aspects of the same transaction, you can book a MEET with tax expert using the below link:

Ask an expert

Thanks

Thanks @AkashJhaveri yes it’s correct, seller didn’t inform, he linked PAN 9 days later of payment date, can i change the date of payment by rectifying 26qb, I took home loan whose aount was given to the seller

Hey @harshvermas

Yes, you can file a revised 26QB but it will require seller and AO’s approval to get processed.

We can help you to file a revised 26QB return from the below link:

Book a slot

Hope, this helps.

If anyone changed the date of TDS payment and got the issue sorted out, kindly let me know. I heard that in such cases the date change request is pending with AO for more than 3 months.

Hey @Niranjan_P ,

If you wish to modify the payment date in your TDS return, here’s what you need to do:

First, submit a correction request for the return on the TRACES portal. Once submitted, the correction will require approval from the seller followed by the Assessing Officer (AO).

What do you mean by “approval from seller”? Do I need a written consent from the seller or do they need to do anything on their Incometax portal?

Hi @Niranjan_P,

The seller will have to approve on the TRACES portal.

Isn’t there any other way, where I can avoid confronting the seller? The seller is asking me to share her costs of LTCG.

Same issue am running into , this is so stupid that Buyer is getting penalized for seller’s actions.
Did you find a solution for this?

Was anyone able to claim the amount, or was the seller able to claim the account when they filed the ITR?"

I recently bought an apartment, but the CA I hired to file Form 26QB did not verify the seller’s PAN-Aadhaar status. As a result, I received a notice requiring me to pay an additional 19% TDS.

I wanted to check with those who have experienced this situation—is there a way for me to recover this amount when I file my ITR later this year, or will the seller be the one to receive it?

Any help in this regard is highly appreciated , also noticed that the CA did not file the correct residential status for me (filed Resident instead of Non Resident), not sure if on that ground I can cancel the Challan (26QB) and file it again.

Unfortunately, the seller will get the amount adjusted with their LTCG when they file the returns in July. There is no legal way to guarantee that they pay you back the money.

This is tax terrorism at it’s core and this rule is the most barbaric one I have heard of.

Can we connect? , Did you find a solution or planning to pay the amount?

You can reach out to me @ niranjan.npa@gmail.com

Hi @Surbhi_Pal, I was deposited the Demand and seller got refund but after deposit I was received one Interest demand from IT dept. How may remove this interest demand. Please suggest.
Thanks
Mahesh Sharma