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TDS at higher rate

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(Querist)
20 October 2010 Hi, Whether Section 206AA is applicable for TDS u/s 195 as well. Deducttes u/s 195 would not have PAN, in that case whether 206AA would prevail over the DTAA provisions.
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venkatraman shrinivas

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venkatraman shrinivas (Expert)
21 October 2010 206AA has laid a mandate that irrespctive of the residential status of a person, if he or she or the entity is liable to tax under the Income-tax Act and who is made payment under different head by the payer, TDS has to be made at the appropriate rates laid down for each event. Similarly 195 provides that if income accruing to a non resident becomes taxable by virtue of the conditions laid down under section 9, TDS has perforce to be made and in that case, if the entity does not furnish he PANO, tax is liable to be deducted at double the rate.
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