https://www.taxtmi.com/news?id=1085 Tax must be withheld at the higher of the prescribed rate or twenty percent where the deductee's PAN is not furnished, effective 1 April 2010; this applies to all TDS liable payments including those to non residents. Section 197 certificates or declarations for lower or nil deduction are invalid without the deductee's PAN. Deductors must ensure PAN is quoted in all documents and notify deductees to obtain and furnish PAN to avoid higher withholding. PAN applications may be filed via Form 49A through designated agencies, local missions for non residents, or specified online portals. en-us Thu, 21 Jan 2010 22:08:58 +0530 Thu, 21 Jan 2010 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=1085 Tax must be withheld at the higher of the prescribed rate or twenty percent where the deductee's PAN is not furnished, effective 1 April 2010; this applies to all TDS liable payments including those to non residents. Section 197 certificates or declarations for lower or nil deduction are invalid without the deductee's PAN. Deductors must ensure PAN is quoted in all documents and notify deductees to obtain and furnish PAN to avoid higher withholding. PAN applications may be filed via Form 49A through designated agencies, local missions for non residents, or specified online portals. News - Thu, 21 Jan 2010 22:08:58 +0530 https://www.taxtmi.com/news?id=1085