https://www.taxtmi.com/manuals?id=3208 TDS under section 194-IB is affected by section 206AA when the payee does not furnish PAN: tax must be deducted at the higher of the prescribed rate, the rates in force, or the default statutory rate, subject to the cap that TDS cannot exceed the rent payable for the last month of the financial year or on termination of the tenancy. en-us Tue, 28 Nov 2023 11:35:00 +0530 Tue, 28 Nov 2023 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3208 TDS under section 194-IB is affected by section 206AA when the payee does not furnish PAN: tax must be deducted at the higher of the prescribed rate, the rates in force, or the default statutory rate, subject to the cap that TDS cannot exceed the rent payable for the last month of the financial year or on termination of the tenancy. Manuals Income Tax Tue, 28 Nov 2023 11:35:00 +0530 https://www.taxtmi.com/manuals?id=3208