13 December 2010
As per the ammended provision tax is required to be deducted @ 20% if the the deductee has not PAN. But if Deductee is exempted due to not crossing the limit of Rs. 75000/- under section 194C.
Quetion :
If the deductee has not obtained PAN, then tds is reqired to be made even if he is within the limit of Rs. 75,000/-?
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