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Section 194b

This query is : Resolved 
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(Querist)
10 February 2015 I asking a question regarding for the rate of
deduction without pan under section 194B.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
10 February 2015 With PAN or without PAN Rate is 30% + SC & Cess as applicable.

For no PAN always 20% or Actual rate whichever is higher will be applicable.
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Rupesh Jain

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Rupesh Jain (Expert)
20 February 2015 tds will deduct
@ 30%
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