https://www.taxtmi.com/acts?id=10973 Any person making a specified payment must deduct income tax at the time of payment at the rate shown in Column 3 of the Third Schedule for residents or the Fourth Schedule for non-residents; if the deductee fails to furnish a Permanent Account Number, the deductor must withhold at the higher of the schedule-prescribed rate and a fixed higher rate, resulting in increased withholding where PAN is not provided. en-us Thu, 20 Aug 2009 13:32:05 +0530 Thu, 20 Aug 2009 13:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10973 Any person making a specified payment must deduct income tax at the time of payment at the rate shown in Column 3 of the Third Schedule for residents or the Fourth Schedule for non-residents; if the deductee fails to furnish a Permanent Account Number, the deductor must withhold at the higher of the schedule-prescribed rate and a fixed higher rate, resulting in increased withholding where PAN is not provided. Act-Rules Bills Thu, 20 Aug 2009 13:32:05 +0530 https://www.taxtmi.com/acts?id=10973