Recording TDS expenses with or without deduction for non-resident party without PAN is not appearing in returns. Why?

In the case of non-residents without PAN, eligible for TDS deduction at normal or lesser rate as per rule 37BC, the following information is required to include the transaction in TDS returns. Otherwise, the transaction is flagged as exception until the exceptions are resolved.

● E-mail ID

● Phone number

● Address of Deductee (Country of Origin)

● Tax/Unique Identification Number (Country of Origin)

You can alter the ledger master of the party or entry these details in the Ledgers with Exceptions screen ( TDS Reports > Form 27Q > Uncertain Transactions > Party/Deductee details are not specified ) as shown below: