Requirement to furnish PAN: reduced withholding rate for payments covered by new e commerce deduction provision, easing PAN linked deduction burdens. The Bill inserts a proviso in section 206AA(1) so that, for tax required to be deducted under the e commerce withholding provision, the operation of clause (iii) is modified to apply a lower withholding rate to payees who have not furnished a Permanent Account Number.