TDS u/s 195

in my opinion in case where no PAN is available ....rate of TDS is 20% or higher as prescribed by relevant section of IT act 1961 .

Regards

M.s. Kabra

yes i also agree wid Madhusudan, when there is no PAN No. rate will be 20%

Kindly confirm rate is 20% or 20% + SC+ Cess

Urgent

the total payment made for erection & ... purpose will be disallowed if no TDS is deducted and thus whole amount adds to your profit for the year and will be taxed accordingly

for tds rate visit  https://www.simpletaxindia.org/2010/03/tds-rates-10-11-tds-rate-chart-10-11.html