https://www.taxtmi.com/acts?id=10776 Requirement to furnish a Permanent Account Number (PAN) obliges deductees to provide PAN to deductors; absence or invalidity of PAN mandates tax deduction at the higher of the statutory rate, the rate in force, or a specified higher rate. Declarations and certificate applications are invalid without PAN; an invalid PAN is treated as non-furnishing. PAN must be quoted in all correspondence and documents. The section exempts certain payments to non-residents and foreign companies subject to prescribed conditions. en-us Tue, 11 Aug 2009 23:02:25 +0530 Fri, 18 Jul 2025 11:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10776 Requirement to furnish a Permanent Account Number (PAN) obliges deductees to provide PAN to deductors; absence or invalidity of PAN mandates tax deduction at the higher of the statutory rate, the rate in force, or a specified higher rate. Declarations and certificate applications are invalid without PAN; an invalid PAN is treated as non-furnishing. PAN must be quoted in all correspondence and documents. The section exempts certain payments to non-residents and foreign companies subject to prescribed conditions. Act-Rules Income Tax Tue, 11 Aug 2009 23:02:25 +0530 https://www.taxtmi.com/acts?id=10776