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

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At what rate the payer will deduct tax if I do not furnish my Permanent Account Number to him?

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Tax deduction without PAN: payer must apply the highest applicable TDS rate when the payee fails to furnish PAN. If a payee does not furnish a Permanent Account Number, the deductor must deduct tax at the highest of: the rate specified in the relevant provision of the Act applicable to the payment, the rate or rates in force under the Finance Act, and a default statutory rate of 20 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.

Tax deduction without PAN: payer must apply the highest applicable TDS rate when the payee fails to furnish PAN.

If a payee does not furnish a Permanent Account Number, the deductor must deduct tax at the highest of: the rate specified in the relevant provision of the Act applicable to the payment, the rate or rates in force under the Finance Act, and a default statutory rate of 20 percent.

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Tax deduction without PAN: payer must apply the highest applicable TDS rate when the payee fails to furnish PAN.

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