<s>[INST] Is there any exception to the higher rate prescribed as per section 206AA? [/INST] The rate of 20% shall be reduced to 5% in the case where:

 a) Tax is required to be deducted by an e-commerce operator under ​​​​section 194-O; or

 b) Tax is required to be deducted by a buyer under section 194Q.​ </s>