Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Requirement to furnish Permanent Account Number (PAN) - where ...

Case Laws     Income Tax

December 25, 2018

Requirement to furnish Permanent Account Number (PAN) - 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.

View Source

 


 

You may also like:

  1. Procedure, Formats and Standards of issue of Permanent Account Number (PAN)

  2. Constitutional validity of Section 206AA - Requirement to furnish Permanent Account Number (PAN) - Applicability for the person having non-taxable income - Conclusion...

  3. Income–tax (Fifth Amendment) Rules, 2019 - deemed application for allotment of permanent account number where Aadhaar number has been furnished or intimated or quoted in...

  4. Misuse of PAN - Rival group has been using the same Permanent Account Number (PAN) - Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an...

  5. Income Tax: Effective October 1, 2024, the option to quote Aadhaar Enrolment ID instead of Aadhaar number for obtaining Permanent Account Number (PAN) or filing income...

  6. TDS @ 20% on the foreign remittance u/s 206AA - absence of furnishing of Permanent Account Number (PAN) - Section 206AA of the Act does not override the provision of...

  7. 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...

  8. Levy of penalty u/s. 271B - default in furnishing of Tax Audit Report - In section 271B of the Act, the only requirement is to get the accounts of assessee audited or...

  9. Amendment of section 206AA. - requirement to furnish Permanent Account Number - the provisions of the said section shall also not apply to a non-resident, not being a...

  10. Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN)...

  11. Non linking of Aadhaar with PAN - constitutional validity of section 139AA - It is ordered that PAN of the applicant shall not be declared inoperative and the applicant...

  12. 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...

  13. Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the...

  14. Penalty levied under section 272B – The assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is eligible...

  15. Penalty u/s 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide...

 

Quick Updates:Latest Updates