<h1>Non-resident payments taxable in India need 20% TDS without PAN, per Section 206AA, Tribunal confirms.</h1> Payments to non-residents that are taxable in India require tax deduction at source (TDS) at 20% if the recipient does not provide a Permanent Account Number (PAN). The Tribunal emphasized that Section 206AA of the Income Tax Act mandates this deduction rate, overriding other provisions, including Section 139A. If the income is taxable in India, TDS must be applied, and without a PAN, the rate is 20%. The Tribunal upheld the decision that the assessee is in default for not deducting the appropriate TDS, confirming the order of the Assessing Officer and the CIT(A).