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Section 206AA - Requirement to furnish Permanent Account Number

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 02 - SEC - 206AA: REQUIREMENT TO FURNISH PERMANENT ACCOUNT NUMBER Notwithstanding anything contained in any other provisions of this Act, any person .....

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deductor), falling which tax shall be deducted at the higher of the following rates, namely: (i) at the rates specified in the relevant provision of this Act; or (ii) at the rate or rates in force; or (iii) at the rate of 20%. No declaration under s .....

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ub-section (1). No certificate under 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 .....

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deductee has not furnished his Permanent Account Number to the deductor and the provisions of sub-section (1) shall apply accordingly. The provisions of this section shall not apply in respect of payment of interest, on long term bonds, as referred .....

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ving PAN the provisions of section 206AA shall not apply in respect of payments in the nature of interest, royalty, fees for technical services and payments on transfer of any capital asset, if the deductee furnishes the details and the documents spe .....

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