https://www.taxtmi.com/caselaws?id=270281 Section 206AA applies a mandatory higher TDS rate where a deductee fails to furnish a Permanent Account Number on taxable payments, and its non obstante clause overrides the general PAN exemption under section 139A and the corresponding rule. On payments for technical services rendered in India by non-resident companies, tax deduction at source was therefore required at 20% in the absence of PAN. The assessee's liability to deduct at the higher rate was upheld, and the finding that it was an assessee in default remained undisturbed. en-us Thu, 15 Oct 2015 00:00:00 +0530 Wed, 29 Nov 2017 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270281 Section 206AA applies a mandatory higher TDS rate where a deductee fails to furnish a Permanent Account Number on taxable payments, and its non obstante clause overrides the general PAN exemption under section 139A and the corresponding rule. On payments for technical services rendered in India by non-resident companies, tax deduction at source was therefore required at 20% in the absence of PAN. The assessee's liability to deduct at the higher rate was upheld, and the finding that it was an assessee in default remained undisturbed. Case-Laws Income Tax Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270281