Requirement to furnish Permanent Account Number

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..... ferred to as deductee) shall furnish his Permanent Account Number to the person responsible for deducting such tax (hereafter referred to as deductor), failing which tax shall be deducted at the higher of the following rates, namely:- (i) at the rate specified in the relevant provision of this Act; or (ii) at the rate or rates in force; or (iii) at the rate of twent .....

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..... of sub-section (1). (4) No certificate under section 197 shall be granted unless the application made under that section contains the Permanent Account Number of the applicant. (5) The deductee shall furnish his Permanent Account Number to the deductor and both shall indicate the same in all the correspondence, bills, vouchers and other documents which are sent to each other. (6) Where t .....

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..... T, 2014 w.e.f. 1st day of October, 2014 , before it was read as, infrastructure 4. Substituted vide THE FINANCE ACT, 2016 w.e.f. 1st day of June, 2016, before it was read as 2 [ (7) The provisions of this section shall not apply in respect of payment of interest, on long-term 3 [***] bonds, as referred to in section 194LC, to a non-resident, not being a company, or to a foreign com .....

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