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Non-availability of pan for salaried person-tds

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Querist : Anonymous (Querist)
09 November 2011 If an employee is reluctant to provide his PAN and falling under 10% of tax bracket, what should be his TDS? What are the obligations of employer?
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CA sheekhr

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CA sheekhr (Expert)
09 November 2011 as per section 206AA EMPLOYER WILL DEDUCT 20% TDS

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