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What is the rate of tax if provisions of Section 206AA are applicable?

FAQs on Higher rate of TDS under section 206AA and 206AB

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Higher TDS rate under Section 206AA applies as the highest of the provision rate, prevailing rates, or statutory fallback. Where Section 206AA applies due to non furnishing of PAN, tax is to be deducted at the highest of: the rate specified in the relevant provision of the Income tax Act; the rate or rates in force for the payment; or a statutory fallback rate of twenty percent.

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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.

Higher TDS rate under Section 206AA applies as the highest of the provision rate, prevailing rates, or statutory fallback.

Where Section 206AA applies due to non furnishing of PAN, tax is to be deducted at the highest of: the rate specified in the relevant provision of the Income tax Act; the rate or rates in force for the payment; or a statutory fallback rate of twenty percent.

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What is the rate of tax if provisions of Section 206AA are applicable?

FAQs on Higher rate of TDS under section 206AA and 206AB

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Higher TDS rate under Section 206AA applies as the highest of the provision rate, prevailing rates, or statutory fallback.

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