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Tds will be deduct or not

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(Querist)
17 March 2017 if exp. amount not exceed exemption limit but party don't have pan. tds deduct or not if deduct how many %
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
17 March 2017 If amount not exceed exemption limit, no need to deduct, if it exceeds and PAN not submitted by assasee than TDS to be deducted @20%
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Murtaza I Bhagat

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Murtaza I Bhagat (Expert)
19 March 2017 If PAN available then as per section rate otherwise 20% as said by expert.
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