What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return and also doesn't furnish his PAN? https://www.taxtmi.com/manuals?id=3198 TDS under section 194-I must be deducted at the higher of the rates specified in section 206AA or section 206AB when the payee is an income-tax non-filer and has not furnished PAN; section 206AB is not applicable w.e.f. 01-04-2025. en-us Tue, 28 Nov 2023 11:20:00 +0530 Sat, 30 Aug 2025 11:50:00 +0530 TaxTMI RSS Generator What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return and also doesn't furnish his PAN? https://www.taxtmi.com/manuals?id=3198 TDS under section 194-I must be deducted at the higher of the rates specified in section 206AA or section 206AB when the payee is an income-tax non-filer and has not furnished PAN; section 206AB is not applicable w.e.f. 01-04-2025. Manuals Income Tax Tue, 28 Nov 2023 11:20:00 +0530 https://www.taxtmi.com/manuals?id=3198