Insertion of new section 206CCA.

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..... tax return. 206CCA. (1) Notwithstanding anything contained in any other provisions of this Act, where tax is required to be collected at source under the provisions of Chapter XVII-BB, on any sum or amount received by a person (hereafter referred to as collectee) from a specified person, the tax shall be collected at the higher of the following two rates, namely: (i) at twice the rate .....

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..... e in each of these two previous years: Provided that the specified person shall not include a non-resident who does not have a permanent establishment in India. Explanation . For the purposes of this sub-section, the expression permanent establishment includes a fixed place of business through which the business of the enterprise is wholly or partly carried on. . - - statute, statuto .....

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