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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

TDS at higher rate of 20% in the absence of PAN - the assessee ...

Case Laws     Income Tax

March 2, 2017

TDS at higher rate of 20% in the absence of PAN - the assessee cannot be held liable to deduct tax at higher of the rates prescribed in section 206AA in case of payments made to non-resident persons having taxable income in India in spite of their failure to furnish the Permanent Account Numbers - AT

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