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Section 206AA is a non-obstante clause which provides the consequence of non-availability PAN. Sub section (1) of the section provides that where the PAN of payee including non-residents and foreign companies are not furnished or not available then the payer
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The Vivad Se Vishwas Scheme 2020 is a direct tax dispute resolution scheme announced in Union Budget 2020. This scheme is introduced to put an end to
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It is proposed to insert new section 115BAC with
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Class 40 includes mainly services not included in other classes, rendered by the mechanical or chemical processing, transformation or production of objects or inorganic or organic substances, including custom manufacturing services. For the purposes of classification,
