Higher TDS for non-furnishing of PAN
If recipient fails to furnish PAN, TDS shall be deducted at higher of: rate in force, 20%, or rate specified in the relevant provision. Ensures PAN compliance.
Key provisions
- If recipient fails to furnish PAN, TDS shall be deducted at higher of: rate in force, 20%, or rate specified in the relevant provision. Ensures PAN compliance.
Use via API
GET/v1/tax-law/sections/by-2025-ref/394
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/394
RESPONSE · 200 OK
{
"act_2025_ref": "394",
"old_reference": "Section 206AA, Income Tax Act 1961",
"title": "Higher TDS for non-furnishing of PAN",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}