Permanent Account Number requirement: failure to furnish triggers collection of tax at higher rates under Chapter XVII-BB. A new requirement mandates that collectees furnishing payments subject to tax collectible at source under Chapter XVII-BB must provide their Permanent Account Number to the collector; failure to furnish PAN results in tax being collected at the higher of twice the specified rate or a five per cent rate, declarations and certificate applications are invalid without PAN, an invalid PAN is treated as non furnishing, and the section excludes non residents without a permanent establishment in India.