https://www.taxtmi.com/article/detailed?id=11158 DTAAs, when beneficial to the taxpayer, govern the rate of tax withholding on payments to non-residents and displace inconsistent domestic withholding provisions. Section 206AA cannot be read to override treaty-entitled rates; where a recipient is eligible for treaty benefits, tax must be deducted at the DTAA rate even if the non-resident fails to furnish PAN. Withholding provisions must be read with DTAAs and the treaty-consistent taxability framework. en-us Wed, 01 Mar 2023 11:36:24 +0530 Wed, 01 Mar 2023 11:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11158 DTAAs, when beneficial to the taxpayer, govern the rate of tax withholding on payments to non-residents and displace inconsistent domestic withholding provisions. Section 206AA cannot be read to override treaty-entitled rates; where a recipient is eligible for treaty benefits, tax must be deducted at the DTAA rate even if the non-resident fails to furnish PAN. Withholding provisions must be read with DTAAs and the treaty-consistent taxability framework. Articles Income Tax Wed, 01 Mar 2023 11:36:24 +0530 https://www.taxtmi.com/article/detailed?id=11158