Requirement to furnish Permanent Account Number by collectee.

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..... I-BB (herein referred to as collectee) shall furnish his Permanent Account Number to the person responsible for collecting such tax (herein referred to as collector), failing which tax shall be collected at the higher of the following rates, namely:- (i) at twice the rate specified in the relevant provision of this Act; or (ii) at the rate of five per cent. 2 [ Provided that the rate of .....

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..... Where the Permanent Account Number provided to the collector is invalid or does not belong to the collectee, it shall be deemed that the collectee has not furnished his Permanent Account Number to the collector and the provisions of sub-section (1) shall apply accordingly. (7) The provisions of this section shall not apply to a non-resident who does not have permanent establishment in India. .....

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