Permanent Account Number requirement triggers higher collection rate where PAN not furnished for collection-at-source transactions. Collectees receiving sums subject to collection at source under Chapter XVII-BB must furnish their Permanent Account Number to the collector and include it in all related documents; failure to furnish or provision of an invalid PAN triggers collection of tax at the higher of twice the statute rate or five percent, subject to a twenty percent cap. Declarations under section 206C(1A) and applications for certificates under section 206C(9) are valid only if they contain the collectee's PAN. The provision excludes non-residents without a permanent establishment in India.