206AA
Non PAN case / Non Adhar case And even Non PAN- ADHAR link case
Will be liable for TDS at rate specified or 20%
W e is HIGHER
Except in 194O & 194Q where It will be 5% in above case
( Note – Non linked will be as good as non having PAN)
206AB
NON filling of ITR for 2 Years &
both yr, TDS Amt was higher than 50000
Then TDS rate would be
TWICE RATE or 5 %
Whichever is higher
206CC(1)
Non PAN case / Non Adhar case And even Non PAN- ADHAR link case
Will be liable for HIGHER rate of TCS at twice rate or 5%
W e is HIGHER
( Note – Non linked will be as good as non having PAN)
206CCA
NON filling of ITR for 2 Years &
both yr, TCS Amt was higher than 50000
Then TCS rate would be
Twice rate or 5 %
Whichever is higher
Team – Intellex Strategic Consulting Pvt Ltd
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