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Requirement to furnish Permanent Account Number - TDS 20 - section 206AA of the Act cannot be invoked by the AO to insist on the tax deduction 20 having regard to the overriding nature of the provisions of section 90(2) because the provisions of the DTAAs was more beneficial - Tri

Income Tax - Requirement to furnish Permanent Account Number - TDS @20% - section 206AA of the Act cannot be invoked by the AO to insist on the tax deduction @ 20%, having regard to the overriding nat .....

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