https://www.taxtmi.com/highlights?id=57790 TDS at the higher rate of 20% in case of payee without PAN under the provisions contained u/s 206AA - CIT (A) has erred in holding that in this case, provisions contained u/s 206AA overrides beneficial provisions of DTAA between India and Neitherland. Consequently, assessee has rightly deducted the tax @ 10% as per provisions contained under DTAA as section 206AA cannot have overriding effect on DTAA, hence no demand is payable by the assessee. - AT en-us Fri, 30 Apr 2021 09:53:03 +0530 Fri, 30 Apr 2021 09:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57790 TDS at the higher rate of 20% in case of payee without PAN under the provisions contained u/s 206AA - CIT (A) has erred in holding that in this case, provisions contained u/s 206AA overrides beneficial provisions of DTAA between India and Neitherland. Consequently, assessee has rightly deducted the tax @ 10% as per provisions contained under DTAA as section 206AA cannot have overriding effect on DTAA, hence no demand is payable by the assessee. - AT Highlights Income Tax Fri, 30 Apr 2021 09:53:03 +0530 https://www.taxtmi.com/highlights?id=57790