https://www.taxtmi.com/caselaws?id=339578 The Tribunal held that the provisions of section 206AA do not override the beneficial provisions of Double Taxation Avoidance Agreements (DTAAs). Therefore, the assessee is not required to deduct tax at the higher rate of 20% under section 206AA for non-residents who do not furnish their PAN but are residents of countries with which India has DTAAs. The Tribunal allowed the appeals of the assessee for the assessment years 2011-12 and 2012-13. en-us Mon, 13 Feb 2017 00:00:00 +0530 Mon, 03 Apr 2017 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339578 The Tribunal held that the provisions of section 206AA do not override the beneficial provisions of Double Taxation Avoidance Agreements (DTAAs). Therefore, the assessee is not required to deduct tax at the higher rate of 20% under section 206AA for non-residents who do not furnish their PAN but are residents of countries with which India has DTAAs. The Tribunal allowed the appeals of the assessee for the assessment years 2011-12 and 2012-13. Case-Laws Income Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339578