https://www.taxtmi.com/acts?id=10578 A new section 206AA requires any person receiving sums subject to tax deduction at source under Chapter XVIIB to furnish their Permanent Account Number to the deductor, failing which tax must be deducted at the highest applicable rate; declarations under section 197A and certificates under section 197 are invalid or unavailable without PAN, and an invalid or non matching PAN is treated as not furnished, triggering the higher withholding rule. en-us Tue, 07 Jul 2009 16:12:29 +0530 Tue, 07 Jul 2009 16:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10578 A new section 206AA requires any person receiving sums subject to tax deduction at source under Chapter XVIIB to furnish their Permanent Account Number to the deductor, failing which tax must be deducted at the highest applicable rate; declarations under section 197A and certificates under section 197 are invalid or unavailable without PAN, and an invalid or non matching PAN is treated as not furnished, triggering the higher withholding rule. Act-Rules Bills Tue, 07 Jul 2009 16:12:29 +0530 https://www.taxtmi.com/acts?id=10578