TAX DEDUCTION AT SOURCE [TDS]
3 Individual gives declaration in 197A but without PAN 20% 4 Company make application to AO under section 197 but without PAN AO will ignore Application 5 Payment to NR & as per DTAA, TDS rate is 10% 20% (Notwithstandi ng anything contained….) Index C A A bh i j i t S a w a r k a r. www.taxguru.in
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