https://www.taxtmi.com/news?id=1118 From 1 April 2010 tax must be deducted at the higher of the prescribed rate or 20% where the deductee's PAN is not quoted; this applies to all deductees including non-residents. Certificates under section 197 and declarations under section 197A are not valid without PAN. Deductors must withhold tax at the higher rate where PAN is not furnished, and deductees are advised to obtain and furnish PAN (including through NSDL or UTIISL online procedures) before tax is deducted. en-us Tue, 23 Mar 2010 14:55:59 +0530 Tue, 23 Mar 2010 14:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=1118 From 1 April 2010 tax must be deducted at the higher of the prescribed rate or 20% where the deductee's PAN is not quoted; this applies to all deductees including non-residents. Certificates under section 197 and declarations under section 197A are not valid without PAN. Deductors must withhold tax at the higher rate where PAN is not furnished, and deductees are advised to obtain and furnish PAN (including through NSDL or UTIISL online procedures) before tax is deducted. News - Tue, 23 Mar 2010 14:55:59 +0530 https://www.taxtmi.com/news?id=1118