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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part B Deduction at source This
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Section 206AA - Requirement to furnish Permanent Account Number - Income-tax Act, 1961

Extract

..... rate specified in the relevant provision of this Act; or (ii) at the rate or rates in force; or (iii) at the rate of twenty per cent. 5[Provided that where the tax is required to be deducted under section 194-O, the provisions of clause (iii) shall apply as if for the words “twenty per cent.”, the words “five per cent.” had been substituted.] (2) No declaration under sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless the person f .....

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Section 206AA - Requirement to furnish Permanent Account Number - Income-tax Act, 1961

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..... nt of interest on long-term bonds as referred to in section 194LC; and (ii) any other payment subject to such conditions as may be prescribed.] ******************** Notes: 1. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-4-2010 2. Inserted vide Finance Act, 2013, w.e.f. 1st day of June, 2013 3. Omitted vide THE FINANCE (No. 2) ACT, 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, b .....

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Section 206AA - Requirement to furnish Permanent Account Number - Income-tax Act, 1961

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