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How to report required data in clause 34(a) of Form 3CD when TAN is not available

Many of the assessee’s who are running small-scale business do not require TAN. However, as per revised reporting requirements, mentioning TAN is compulsory in Form 3CD for reporting whereever any of the payments covered under Chapter XVII-B /BB are made by the assessee.

As per latest available official utility of Income-tax Department, “DTAN99999T” can be entered in TAN field in clause 34(a) of Form 3CD where TAN is not available. All professionals are advised to enter this TAN instead of skipping the field incase of non-availability of TAN.

Screenshot 34(a)

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