The provisions of Section 203A of the Income Tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS / TCS / Annual Information Returns, payment challans and certificates to be issued. Deductor cannot file TDS / TCS statements and deposit challans for TDS / TCS payments in banks without TAN. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs.10,000/-.

2) Every company, firm or LLP compulsorily has to file tax returns, irrespective of doing business or not. Hence, obtaining PAN is mandatory

3) 25. Failure to comply with the provisions of section 139A i.e., PAN [Section 272B]

(a) In case a person fails to comply with the provisions of section 139A i.e., to obtain PAN, the Assessing Officer may direct him to pay a penalty of Rs. 10,000.

(b) In case assessee quotes a false or incorrect permanent account number on any document and which he knows that it is false or incorrect, the Assessing Officer may direct Jum to pay a penalty of Rs. 10,000. Such penalty can be levied only after the person has been given an opportunity of being heard.

4) complaint should be lodged with income tax department against the firm and its partners

Hi,

I understand that the tenant has claimed before the IT authorities that he is a sole proprietorship. If this is the case, then there is no question of informing the Registrar of Firms. On what basis are you stating that it is a partnership firm? In case you have its PAN, then you can check the 4th letter which should be F if its a partnership firm. Further, as a sole proprietorship, if his accounts are not liable to be audited, then it is not compulsory for him to have a TAN. However, the profits will be liable to be tax in the hands of the owner, under his PAN.

Regarding the question relating to the offences committed against the IT and Service Tax Authorities, it will depend on the transactions of the tenant and the profits earned by him and the tax returns filed by him. Assuming it is a partnership firm and is liable to have its books of accounts audited (if it crosses the basic threshold limit for that year), then there is failure to maintain books of accounts, failure to get books of accounts audited, failure to pay taxes, failure to deduct taxes. Apart from due taxes, it will liable for interest, various penalties and also be prosecuted.

Trust this clarifies.

Regards,

Keerthiga Sharma

M.Com., CA, LL.B

1. He is a tenant and you are the landlord.

If he has not given the rent then you may send an eviction notice and can file an eviction suit against him for default in rental payment.

You cannot claim any economic offence that he has committed against you other than default in rental payment.

2. Evasion of tax and submission of false information are the offences he has committed as per law for which the competent authority may take an action on the basis of your complaint with substantial evidence on it.

3. If there was a tax evasion then it would be better that you approach the income tax department besides Registrar of companies

4. You dont worry about the section, you can just lodge a complaint on the irregularities, they will take care of the provisions of law.

1) TAN applies to Partnership firms whether the turnover exceeds Rs.1 crore or not

2) The provisions of Section 203A of the Income Tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS / TCS / Annual Information Returns, payment challans and certificates to be issued. Deductor cannot file TDS / TCS statements and deposit challans for TDS / TCS payments in banks without TAN. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs.10,000

1. It is for the department concerned to look into such issues, an individual can make representations to the concerned department on the basis of information he obtaing or gathered about this defaulter.

2. The PAN & TAN are vital documents for registering the company or partnership firm, without this the firm cannot be registered with the register of companies.

What is proof you have about it to prove your allegations.

Without proof you cannot lodge a complaint agaisnt the defaulter with the concerned department, moreover shou should show the reason for your complaint agaisnt the person reportedly committed the alleged fraud.