TDS deduction rates for non filer sellers without PAN: deduct at the higher applicable fallback rate. If the seller is a non filer and has not furnished PAN, tax must be deducted at the higher of the prescribed fallback rates for non furnishing/non filing; the fallback provision known as section 206AB is not applicable with effect from 01 04 2025.
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 deduction rates for non filer sellers without PAN: deduct at the higher applicable fallback rate.
If the seller is a non filer and has not furnished PAN, tax must be deducted at the higher of the prescribed fallback rates for non furnishing/non filing; the fallback provision known as section 206AB is not applicable with effect from 01 04 2025.
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