https://www.taxtmi.com/acts?id=21745 Relaxation from the higher rate of tax deduction under section 206AA applies to specified payments made to a non-resident, not being a company, or a foreign company without a permanent account number, where the deductee furnishes prescribed identity, address, residency, and tax identification details to the deductor. The rule also excludes the application of section 206AA where section 139A does not apply because of rule 114AAB. en-us Thu, 30 Jun 2016 09:38:18 +0530 Wed, 20 May 2026 16:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21745 Relaxation from the higher rate of tax deduction under section 206AA applies to specified payments made to a non-resident, not being a company, or a foreign company without a permanent account number, where the deductee furnishes prescribed identity, address, residency, and tax identification details to the deductor. The rule also excludes the application of section 206AA where section 139A does not apply because of rule 114AAB. Act-Rules Income Tax Thu, 30 Jun 2016 09:38:18 +0530 https://www.taxtmi.com/acts?id=21745