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TDS at higher rate of 20 in the absence of PAN - the assessee cannot be held liable to deduct tax at higher of the rates prescribed in section 206AA in case of payments made to non-resident persons having taxable income in India in spite of their failure to furnish the Permanent Account Numbers - Tri

Income Tax - TDS at higher rate of 20% in the absence of PAN - the assessee cannot be held liable to deduct tax at higher of the rates prescribed in section 206AA in case of payments made to non-resid .....

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