TDS/TCS Return validation error regarding remark 'C' (higher deduction)
TDS/TCS Return validation error regarding remark 'C' (higher deduction)
Solution
As per NSDL guide line In case of deduction of tax at higher rate due to non-availability of PAN. TDS deducted amount in deductee details should not be less than 20% of Amount paid/ credited in this case. ‘C’ remark (H - higher deduction) is allowed only if deductee PAN quoted is structurally invalid (i.e. “PANAPPLIED”, “PANINVALID” or “PANNOTAVBL”).
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