TDS liability @20% - payment to non-residents not having PAN - the provision in Section 206AA (as it...

TDS liability @20% - payment to non-residents not having PAN - the provision in Section 206AA (as it existed) has to be read down to mean that where the deductee i.e the overseas resident business concern conducts its operation from a territory, whose Government has entered into a Double Taxation Avoidance Agreement with India, the rate of taxation would be as dictated by the provisions of the treaty. - HC .....

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