SURCHARGE & CESS ON TDS U/s 206AA or DTAA TDS RATES, Income Tax

[VINOD KUMAR]

Dear Sir,

Does Surcharge & Cess, on TDS rates under DTAA or Penal rate of TDS at the rate of 20 percent u/s 206AA for not having PAN, is applicable or not?

An early reply with quotes and references will be highly appreciated.

Regards,

Vinod Kumar

Sr. Officer (F&A-Taxation)

GAIL INDIA LIMITED, New Delhi

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.