PAN requirement: higher tax collection rate applies where collectee fails to furnish PAN, invalidating related declarations. Section 206CC mandates that a collectee furnishing payments subject to tax collectible at source must provide their PAN to the collector; failure to do so obliges the collector to apply a higher tax collection rate, declarations and certificates tied to section 206C are invalid or withheld absent PAN, an invalid PAN is treated as not furnished, and the requirement does not apply to non-residents without a permanent establishment in India.