Held that section 206AA does not override provision of section 90 hence TDS had been deducted rightly by applying tax rate prescribed under DTAAs and not as per section 206AA. (AY. 2014-15)
Jyoti Ltd. v. DCIT (2021) 188 ITD 890 (Ahd.)(Trib.)
S. 206AA : Requirement to furnish Permanent Account Number-Double taxation agreement-Provision of 206AA does not override the provision of double taxation agreement-Tax deducted as per the provision of DTAA is held to be valid-DTAA-India-Czech Republic. [S. 90, Art. 12]