https://www.taxtmi.com/caselaws?id=773532 Where a Double Taxation Avoidance Agreement prescribes a more beneficial withholding rate for non-residents, section 90(2) prevails over section 206AA. The provision in section 206AA is procedural and cannot displace the statutory scheme governing chargeability and treaty benefits under sections 4, 5 and 90(2). Accordingly, tax deducted at the treaty rate cannot be compelled up to 20% merely because the non-resident payee did not furnish PAN. The legal question was answered in favour of the assessee and against the Revenue. en-us Tue, 10 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773532 Where a Double Taxation Avoidance Agreement prescribes a more beneficial withholding rate for non-residents, section 90(2) prevails over section 206AA. The provision in section 206AA is procedural and cannot displace the statutory scheme governing chargeability and treaty benefits under sections 4, 5 and 90(2). Accordingly, tax deducted at the treaty rate cannot be compelled up to 20% merely because the non-resident payee did not furnish PAN. The legal question was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773532