At what rate TDS deducted by Indian Co

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Sir i had a Question

Consulting Services for the software development applications for Japan
Consultancy is provided by Foreign Individual who is not having PAN number
at what rate rds would be deduct by Indian Company of Consultant?

Please 

Replies (1)
If he is not having the pan we should deduct the higher of the following tds @ 20 percent as per 206AA or rate mentioned in the act or rates mentioned in the relevant Finance Act

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