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required to be deducted as per the provisions of section 206AA, such deduction shall not exceed the amount of rent payable for the last month

having Permanent Account Number (PAN). The Department under the provisions of section 206AA treated the tax deducted by assessee as 'short deduction ... erred in law in concluding that sec 206AA is not applicable in case of non-residents as the DT AA overrides

Page 21 of 29 25. It is evident that section 206AA contains a non-obstante clause and relying on the same, the stand taken ... time of hearing before us, is that the provisions of section 206AA have a overriding effect and since the said provisions override all other provisions

deductee and, therefore,  in terms  of  sub­section(6)  of   section  206AA  of  the  Act,  it  would have the effect as if the deductee ... deductor and the effect of provisions of sub­ section(1)   of   section   206AA   would   follow.   We   may   notice  that in terms of sub­section

Whether on the facts and circumstances of the case, provisions of section 206AA of the Act will have a overriding effect for all other provisions ... furnish valid Permanent Account Numbers as per the provisions of section 206AA of the Act. In case of other non- residents, who were the residents

required to be deducted @ 20% in view of the provisions of section 206AA of the Act as the assessee was not having PAN and accordingly ... cess). The AO on the contrary has raised demand by invoking section 206AA of the Act holding that the tax should have been withheld

absolve the assessee from the application of the provision of the section 206AA of the I.T. Act. 2) Whether ... facts in coming to the conclusion that the Sec.206AA of the I.T. Act, does not override the provision

issue of short deduction of TDS, invoking the provisions of Section 206AA of the Income Tax Act [Act]. 2. Briefly stated facts are that assessee ... applied, as per provisions of section 206AA . At the same time, there cannot be any doubt over the claim of the appellant that provisions

DTAA on the provisions of the Income-tax Act including section 206AA of the Act in the facts and circumstances of the case ... that they are beneficial to the assessee overrides the provisions of section 206AA by virtue of provisions of section

Bangalore ­ Trib.) wherein it was held that.­ The provisions of sec. 206AA clearly overrides the other provisions of the Act. Therefore, a non resident whose ... liable to withhold tax at the higher of rates prescribed under section 206AA i.e. 20% and the Commissioner (Appeals) has rightly held that