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          Income Tax

          Is there any exception to the higher rate prescribed as per section 206AA?

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

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          Higher TDS rate under section 206AA limited for e commerce and buyer deductions, lowering the withholding rate in specified transactions. Higher rate under section 206AA is excepted and reduced where tax is required to be deducted by an e commerce operator under the e commerce deduction mechanism or by a buyer under the buyer deduction mechanism; in those specified scenarios the statutory higher withholding rate is lowered for tax deduction at source purposes.
                            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 limited for e commerce and buyer deductions, lowering the withholding rate in specified transactions.

                                  Higher rate under section 206AA is excepted and reduced where tax is required to be deducted by an e commerce operator under the e commerce deduction mechanism or by a buyer under the buyer deduction mechanism; in those specified scenarios the statutory higher withholding rate is lowered for tax deduction at source purposes.


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