https://www.taxtmi.com/highlights?id=33313 Higher rate of TDS @20% for non-furnishing of PAN - where the tax has been deducted on the strength of the beneficial provisions of DTAAs, in that case, the provisions of section 206AA cannot be invoked because section 90(2) provides that the provisions of the act shall apply to the extent they are more beneficial to the assessee - AT en-us Wed, 15 Feb 2017 08:32:05 +0530 Wed, 15 Feb 2017 08:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33313 Higher rate of TDS @20% for non-furnishing of PAN - where the tax has been deducted on the strength of the beneficial provisions of DTAAs, in that case, the provisions of section 206AA cannot be invoked because section 90(2) provides that the provisions of the act shall apply to the extent they are more beneficial to the assessee - AT Highlights Income Tax Wed, 15 Feb 2017 08:32:05 +0530 https://www.taxtmi.com/highlights?id=33313