https://www.taxtmi.com/acts?id=23597 A new requirement mandates that collectees furnishing payments subject to tax collectible at source under Chapter XVII-BB must provide their Permanent Account Number to the collector; failure to furnish PAN results in tax being collected at the higher of twice the specified rate or a five per cent rate, declarations and certificate applications are invalid without PAN, an invalid PAN is treated as non furnishing, and the section excludes non residents without a permanent establishment in India. en-us Wed, 01 Feb 2017 18:04:22 +0530 Wed, 01 Feb 2017 18:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23597 A new requirement mandates that collectees furnishing payments subject to tax collectible at source under Chapter XVII-BB must provide their Permanent Account Number to the collector; failure to furnish PAN results in tax being collected at the higher of twice the specified rate or a five per cent rate, declarations and certificate applications are invalid without PAN, an invalid PAN is treated as non furnishing, and the section excludes non residents without a permanent establishment in India. Act-Rules Bill Wed, 01 Feb 2017 18:04:22 +0530 https://www.taxtmi.com/acts?id=23597