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See the process for getting a PAN is not necessarily too much of a hassle nowadays. As Indians we need to respect our own rules first and then expect others to. 10 days is sufficient for getting a PAN. Next time try doing that instead of scrambling to save tax later. And Sec 206AA clearly states that the tax applicable to the deductee in such cases is either 20%, or the applicable rate as per the provisions made in the Income Tax Act or whichever are in force.

Regards
Priya Awasthi