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TDS RATE FOR PAN NOT AVAILABLE - FINANCIAL YEAR 2008-2009

This query is : Resolved 

15 November 2022 Sir,
What is the tds rate to be applied in case of non availability of Pan of Deductee ? Is cess also applicable?

15 November 2022 Higher TDS not applicable for the financial year.
This was applicable with effect from 1st April 2010. As per the notification, all transactions liable for TDS will have tax deduction at a higher percent of 20% if the Permanent Account Number (PAN) of the payees is not available.



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