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Sec 206AA with 90A

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(Querist)
04 March 2011 Dear Expert,

Please advice

An Indian Company make an payment to USA company on which TDS as per IT Act,1961 is 15% & TDS as per DTAA is 10%.

USA Company not provide PAN to Indian Company.

Can Indian Company deduct the TDS at 20% as the provision of Sec 206AA or at 10% as per provision of Sec 90, As both section starts as "Notwithstanding anything contains in any other provision of income tax act".

Please advice.

Thanks
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
04 March 2011 Pl see https://www.caclubindia.com/experts/section-206aa-overrides-dtaa-606510.asp
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Ganisht

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Ganisht (Querist)
29 March 2011 but Sir DTAA also overrides income tax act.
Sec 206AA is also a part of income tax act
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