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Section 51 in Finance Act, 2013 51. Amendment of section 206AA. - In section 206AA of the Income-tax Act, after sub-section (5), the following

moved.”   The motion was adopted.   New Clause 43D              Amendment of section 206AA . Amendment made :           Page 22, after line 42, insert—     43D. In section 206AA

provision for deduction at source and is comprised of sections 192 to 206AA . Section 194C bears the heading "Payments to contractors" and lays

made only at 10%. However, it was the submission that u/s. 206AA , if no PAN No. is provided then the TDS is liable ... Puspa Devi Chanani, the provisions of section 206AA cannot be held to be applicable and consequently, TDS is liable to be deducted only

Finance Act, 2013 UNION OF INDIA India Finance Act, 2013 Act 17 of 2013 Published