Section 194b


This query is : Resolved 

(Querist)
10 February 2015 I asking a question regarding for the rate of
deduction without pan under section 194B.

10 February 2015 With PAN or without PAN Rate is 30% + SC & Cess as applicable.

For no PAN always 20% or Actual rate whichever is higher will be applicable.

Rupesh Jain (Expert)
20 February 2015 tds will deduct
@ 30%


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