<s>[INST] What is the applicable rate of deduction of tax in case both Section 206AA and Section 206AB apply to a person? [/INST] In case both the provisions of ​​​​Section 206AA and section 206AB apply to a person, that is, the person has neither furnished his PAN to the deductor nor he furnished his return of income for the specified period, the tax shall be deducted at the rates provided in ​​​​Section 206AA or section 206AB, whichever is higher. </s>