CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
B, shall be furnished
by the deductor in Form 26B electronically
under digital signature in accordance with
the procedures, formats and standards
specified under sub-rule (5)].
(4) The deductor at the time of preparing
statements
of
tax
deducted
shall,—
(i)
quote his tax deduction and collection
account number (TAN) in the statement;
(ii) quote his permanent account number
