Section 206CC - Requirement to furnish Permanent Account Number by collectee

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....visions of this Act, any person paying any sum or amount, on which tax is collectible at source under Chapter XVII-BB (herein referred to as collectee) shall furnish his Permanent Account Number (PAN) to the person responsible for collecting such tax (herein referred to as collector), failing which tax shall be collected at the higher of the following rates, namely:- * (i) at twice the rate spec....

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....llectee shall furnish his PAN to the collector and * both shall indicate the same in all the correspondence, bills, vouchers and other documents which are sent to each other. * Where the PAN provided to the collector is invalid or does not belong to the collectee, * it shall be deemed that the collectee has not furnished his PAN to the collector and the provisions of section 206CC(1) shall a....