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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

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What would be the rate of TDS under section 194Q if seller does not furnish his PAN to the buyer?

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TDS rate when PAN not furnished: apply the higher of the prescribed rate, prevailing rates, or statutory fallback rate. Where a seller does not furnish PAN, section 206AA requires tax to be deducted at the highest of: the rate prescribed in the relevant provisions, the rate or rates in force, or the statutory fallback rate, as the operative rule for TDS under section 194Q.

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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.

TDS rate when PAN not furnished: apply the higher of the prescribed rate, prevailing rates, or statutory fallback rate.

Where a seller does not furnish PAN, section 206AA requires tax to be deducted at the highest of: the rate prescribed in the relevant provisions, the rate or rates in force, or the statutory fallback rate, as the operative rule for TDS under section 194Q.

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What would be the rate of TDS under section 194Q if seller does not furnish his PAN to the buyer?

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TDS rate when PAN not furnished: apply the higher of the prescribed rate, prevailing rates, or statutory fallback rate.

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