Withelding rental payments due to non compliance of it act.
Sathya Narayana
(Querist) 02 November 2011
This query is : Resolved
IN THE CONTEXT OF A LAND LORD FAILING TO SUBMIT PAN NO. TO THE TENNT TO ENABLE THE TENANT TO DEDUCT TDS PAYMENTS AS PER INCOME TAX ACT,AND CONSEQUENTLYLY THE TENANT WITHOLDING RENTAL PAYMENTS AMOUNTS TO DEFAULT WITH REGRD TO RENTAL PAYMENT ?
Sankaranarayanan
(Expert) 02 November 2011
you mean because of PAn the lessee not paid the rent or tds amount.
Why the lessor not given the PAN.
if the lessor have not the PAN then ask him to get the same at the earliest .
we need more details about the query
Raj Kumar Makkad
(Expert) 02 November 2011
tenant has got no right to withheld the rent with him on the given ground. Eviction petition can be filed on this ground against him.
prabhakar singh
(Expert) 02 November 2011
Facts are too short hence my answer would be conditional and multidimensional:
1]If the land lord owns a pan but demand for it by tenant was always made orally,then land lord may attribute default subject to his evidence as circumstances would be seen bent towards him.
2]And If he really does not have a pan so far then same circumstances will bent towards tenant provided tenant proves he made the demand of pan.
So in case no1]default on tenant may be attributed while in case no.2]it can not be.
So if no notice on the part of land lord is already served for default of non payment of rent on the tenant,the tenant without a second delay serve upon the land lord a notice by registered post that despite several request made land lord has not provided the pan due to which several inconvenience in compliance of legal duties caste on tenant are held up,hence pan detail along with duly certified xerox may be sent/given by following post/day.
prabhakar singh
(Expert) 02 November 2011
Your duty to deduct tax is subject to provisions of section 194c or 194i untold by you??
A V Vishal
(Expert) 02 November 2011
Rent cannot be withheld for non compliance of TDS provisions, moreso, since TDS provisions are clear that in case of non production of PAN number the TDS has to be made at 20% instead of the normal 10% under Sec.194I
prabhakar singh
(Expert) 02 November 2011
Thank you Mr. Vishal.
i accordingly stand corrected.
Raj Kumar Makkad
(Expert) 02 November 2011
Accept thanks from my side also Vishal for supporing me and correcting prabhakar.
prabhakar singh
(Expert) 02 November 2011
I STOOD CORRECTED ON MY OWN MAKKAD.I RELY ON Mr.VISHAL IN TAX MATTERS MORE THAN ANY ONE ON THIS SITE.
