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Any payment to non-resident if taxable in India TDS will be deducted 20 in absence of PAN

Commentaries / Editorials - Dated:- 2-1-2016 - TDS u/s 195 - payment to non-resident - TDS either @ 10% or @ 20% - assessee in default - assessee has not produced the Permanent Account Number of the recipients for deducting tax @ 10% The ld. Representative submitted that the non-resident means a person who is not a resident in India. In this case, admittedly, the recipients are not residents in India, therefore, there is no obligation to obtain Permanent Account Number u/s 139A of the Act. Since .....

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ons of Chapter XVII of the Act. Sec. 206AA of the Act also falls in Chapter XVII. In view of the specific provision in sec. 206AA which provides for deduction of tax @ 20% wherever the recipient failed to furnish the Permanent Account Number, this Tribunal is of the considered opinion that in view of the language used by the Parliament notwithstanding anything contained in any other provisions of this Act , sec.206AA would override the other provisions of the Income-tax Act, including sec.139A o .....

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