https://www.taxtmi.com/acts?id=23779 Section 206CC mandates that a collectee furnishing payments subject to tax collectible at source must provide their PAN to the collector; failure to do so obliges the collector to apply a higher tax collection rate, declarations and certificates tied to section 206C are invalid or withheld absent PAN, an invalid PAN is treated as not furnished, and the requirement does not apply to non-residents without a permanent establishment in India. en-us Thu, 23 Mar 2017 15:48:30 +0530 Fri, 24 Mar 2017 13:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23779 Section 206CC mandates that a collectee furnishing payments subject to tax collectible at source must provide their PAN to the collector; failure to do so obliges the collector to apply a higher tax collection rate, declarations and certificates tied to section 206C are invalid or withheld absent PAN, an invalid PAN is treated as not furnished, and the requirement does not apply to non-residents without a permanent establishment in India. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:48:30 +0530 https://www.taxtmi.com/acts?id=23779