https://www.taxtmi.com/highlights?id=24798 Higher rate of TDS @20% for non-furnishing of PAN u/s 206AA - whether cannot be at a rate prescribed u/s 206AA which is higher than the rate at which the relevant income is chargeable to tax under Act or DTAA - the scope of deduction of tax at source cannot be more than the tax liability under DTAA. - AT en-us Fri, 18 Sep 2015 08:15:28 +0530 Fri, 18 Sep 2015 08:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24798 Higher rate of TDS @20% for non-furnishing of PAN u/s 206AA - whether cannot be at a rate prescribed u/s 206AA which is higher than the rate at which the relevant income is chargeable to tax under Act or DTAA - the scope of deduction of tax at source cannot be more than the tax liability under DTAA. - AT Highlights Income Tax Fri, 18 Sep 2015 08:15:28 +0530 https://www.taxtmi.com/highlights?id=24798