<s>[INST] What are the provisions of Section 206AA of the Income Tax Act, 1961? [/INST] ​​​​Section 206AA provides that where any person is entitled to receive any income on which tax is deductible at source, he is required to furnish his PAN to the deductor. In case the PAN is not furnished, the tax shall be deducted at a higher rate under section 206AA.​ </s>