ITAT: Provision Mandating Furnishing of PAN With E-TDS has Overriding Effect - 10.06.2022

Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench has held that the provision mandating furnishing of PAN with E-TDS has an overriding effect and upholds the applicability of Section 206AA of Income Tax Act 1961, on payments made under an oral agreement.

Tags : ITAT Income-Tax Act PAN

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