Table of Contents
·
(1) [Section
206AA(1)]- Consequences if PAN is not furnished to the deductor by the
deductee:
·
(2)
[Section 206AA(2)]- Form No. 15G and 15H valid only if PAN is quoted in the
declaration:
·
(3) [Section
206AA(3)]- Consequences if PAN not quoted and declaration becomes invalid:
·
(4) [Section
206AA(4)]- Application made under section 197 should contain PAN:
·
(5) [Section
206AA (5)]- PAN to be quoted in all correspondence, Acts, etc.:
·
(6) [Section
206AA (6)]- Provisions of section 206AA (1) shall apply if PAN is invalid:
·
(7) [Section
206AA (7)]- Section 206AA not applicable in case of non-resident
o
[Rule 37BC]-
Relaxation from deduction of tax at higher rate under section 206AA
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