<s>[INST] What is the rate of tax if provisions of Section 206AA are applicable? [/INST] ​As per ​​​​Section 206AA, if the recipient fails to furnish his PAN to the deductor then tax shall be deducted at the highest of the following rates:
(a) At the rate specified in the relevant provision of the Income-tax Act; or
(b) At the rate or rates in force; or
(c) At the rate of 20% ​ </s>