https://www.taxtmi.com/forum/issue?id=1832 The question is whether interest receipts claimed to be exempt under section 10(6) negate the obligation to furnish a PAN under section 206AA. One view holds that exemption from tax removes applicability of withholding provisions and the PAN requirement because section 206AA applies only where tax is deductible; another view contests the existence of a specific exemption for interest to international financial institutions and thus questions the non-application of TDS and PAN duties. en-us Thu, 25 Mar 2010 15:30:12 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1832 The question is whether interest receipts claimed to be exempt under section 10(6) negate the obligation to furnish a PAN under section 206AA. One view holds that exemption from tax removes applicability of withholding provisions and the PAN requirement because section 206AA applies only where tax is deductible; another view contests the existence of a specific exemption for interest to international financial institutions and thus questions the non-application of TDS and PAN duties. Discussion-Forum Income Tax Thu, 25 Mar 2010 15:30:12 +0530 https://www.taxtmi.com/forum/issue?id=1832