Higher rate of TDS @20% for non-furnishing of PAN - where the tax has been deducted on the strength of...

Higher rate of TDS @20% for non-furnishing of PAN - where the tax has been deducted on the strength of the beneficial provisions of DTAAs, in that case, the provisions of section 206AA cannot be invoked because section 90(2) provides that the provisions of the act shall apply to the extent they are more beneficial to the assessee - AT .....

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