https://www.taxtmi.com/highlights?id=38843 Enhanced rate of TDS @20% in the absence of PAN - section 206AA of the Act does not override the provisions of section 90(2) of the Act and that in the impugned cases of payments made to non-residents, assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA - AT en-us Wed, 11 Apr 2018 15:35:13 +0530 Wed, 11 Apr 2018 15:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38843 Enhanced rate of TDS @20% in the absence of PAN - section 206AA of the Act does not override the provisions of section 90(2) of the Act and that in the impugned cases of payments made to non-residents, assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA - AT Highlights Income Tax Wed, 11 Apr 2018 15:35:13 +0530 https://www.taxtmi.com/highlights?id=38843