(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 (PAN) in the statement except in the case where the deductor is an office of the Government;(iii)quote the permanent account number of all deductees;(iv)furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;(v)furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;(vi)furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;(vii)furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A by the payee;(viii)furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under sub-section (1F) of section 197A.(ix)[ furnish particulars of amount paid or credited on which tax was not deducted in view of the exemption provided in clause (iii) or clause (iv) of the proviso to section 194N or in view of the notification issued under clause (v) of the proviso to section 194N.] [Inserted by Notification No. G.S.R. 858(E), dated 18.11.2019 (w.e.f. 26.3.1962).]
