​​​​​​​​​​​Tax is deductible at source at the rates given in Table (infra). If PAN of the deductee is not intimated to the deductor, the tax will be deducted at source by virtue of section ​206AA either at the Rate given in the table or at the rate or rates in force or at the rate of 20 per cent, whichever is higher. Further, under section 94A(5), if payment or credit is made or given to a