Person paying any sum on which tax is collectible at source as per provisions of section 206CC shall furnish his PAN to the person responsible for collecting such tax at source. A lower tax collection certificate under t

CS Executive · Tax Laws and Practice · PYQS · December 2020
Person paying any sum on which tax is collectible at source as per provisions of section 206CC shall furnish his PAN to the person responsible for collecting such tax at source. A lower tax collection certificate under this section shall not be granted unless application in ______ made contains his ______.
(A) Form no. 10, PAN
(B) Form no. 10, TAN
(C) Form no. 13, PAN
(D) Form no. 13, TAN

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Tax Collection at Source (TCS)

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