Relaxation from deduction of tax at higher rate under section 206AA

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....t number the provisions of section 206AA shall not apply in respect of payments in the nature of interest, royalty, fees for technical services, ^2[dividend] and payments on transfer of any capital asset, if the deductee furnishes the details and the documents specified in sub-rule (2) to the deductor. (2) The deductee referred to in sub-rule (1), shall in respect of payments specified the....