Pan Correction in TDS return beyond 4 characters comprising two alpha and two numeric characters is not currently allowed by CPC. Invalid PAN is treated as no PAN and demand of TDS u/s 206AA @ 20% is raised against assessee deductors invariably by CPC. Such conduct of CPC is against the natural justice because this harsh processing is not only affecting the deductor but also deductee as a deductee is not being allowed full credit on revision of returns. However, Held by ITAT Ahemdabad in ONGC Ltd 65taxmann.com 2 [23-11-2015] that as per scheme of TDS correction there is no such restriction imposed and any correction can be made by way of deleting the entry, adding of a deductee, change in details mentioned about the deductee including his PAN, adding of TDS challans etc. meaning thereby that deductor can rectify any kind of mistake which has been inadvertently made by it at the time of filing original return and also this correction statement can also be filed for multiple times. Further ITAT held that assessee be allowed opportunity to provide relevant details of deductees as envisaged under proviso to Section 201(1A) i.e. proof of furnishing of return under section 139 of the Act, proof of taking into account such sum for computing income in such return of income of the deductee, proof of tax paid by the deductee and certificate from the Chartered Accountant to this effect that the sum on which deductor was required to deduct TDS has duly been considered in the books of account for computing income of the deductee