Section 206AA - Requirement to furnish Permanent Account Number

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..... nt, on which tax is deductible under Chapter XVIIB (i.e Section 192 to 206B except Section 194LC) , (hereafter referred 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 (other than Section 194O and 194Q) (i) at the rates specified .....

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..... er section 197 shall be granted unless the application made under that section contains the Permanent Account Number of the applicant. 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. Where the Permanent Account Number provided to the deductor is inval .....

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..... llowing details and documents to the deductor:- name, e-mail id and contact number adress in the country or specified territory outside India of which the deductee is the resident a certificate of his being resident in any country or specified territory outside India from the government of that country Tax Identification Number of the deductee in the country of his residence and in case no such nu .....

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