Requirement to furnish Permanent Account Number - TDS @20% - ...

PAN Requirement u/s 206AA Overridden by DTAAs; DTAAs Take Precedence for Lower TDS Rates.

June 2, 2015

Case Laws Income Tax AT

Requirement to furnish Permanent Account Number - TDS @20% - section 206AA of the Act cannot be invoked by the AO to insist on the tax deduction @ 20%, having regard to the overriding nature of the provisions of section 90(2) because the provisions of the DTAAs was more beneficial - AT

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Requirement to furnish Permanent Account Number - TDS @20% - ...

PAN Requirement u/s 206AA Overridden by DTAAs; DTAAs Take Precedence for Lower TDS Rates.

June 2, 2015

Case Laws Income Tax AT

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