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Thursday, December 25, 2025

Tag: 206AA

Section 206AA – TDS on payments made to non-residents and residents not having PAN

A person receiving any amount, on which TDS is deductible under Chapter XVIIB shall furnish his PAN to the person responsible for deducting such tax.…

View More Section 206AA – TDS on payments made to non-residents and residents not having PAN

Section 206AA – TDS on payments made to non-residents and residents not having PAN

A person receiving any amount, on which TDS is deductible under Chapter XVIIB shall furnish his PAN to the person responsible for deducting such tax.…

View More Section 206AA – TDS on payments made to non-residents and residents not having PAN

Section 206AA – TDS on payments made to non-residents and residents not having PAN

A person receiving any amount, on which TDS is deductible under Chapter XVIIB shall furnish his PAN to the person responsible for deducting such tax.…

View More Section 206AA – TDS on payments made to non-residents and residents not having PAN

Grossing up in absence of PAN should be at rates in force and not at 20%

As regards the grossing up u/s 195A of the Income-tax Act is concerned, we find that the provision reads as under: [In a case other…

View More Grossing up in absence of PAN should be at rates in force and not at 20%

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