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Tax deduction at source: deductors must withhold at prescribed rates; treaty rates may reduce withholding; lack of PAN raises withholding. Any person making a specified payment must deduct income-tax at the appropriate rate at the time of payment: residents under the Third Schedule, nonresidents under the Fourth Schedule; where a government-adopted international agreement provides a rate, the lower of schedule or treaty rate applies; failure by the deductee to furnish a permanent account number triggers a higher withholding rate tied to statutory noncompliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tax deduction at source: deductors must withhold at prescribed rates; treaty rates may reduce withholding; lack of PAN raises withholding.</h1> Any person making a specified payment must deduct income-tax at the appropriate rate at the time of payment: residents under the Third Schedule, nonresidents under the Fourth Schedule; where a government-adopted international agreement provides a rate, the lower of schedule or treaty rate applies; failure by the deductee to furnish a permanent account number triggers a higher withholding rate tied to statutory noncompliance.
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